EITC: A Tax Credit :- The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund.

Did you receive a letter from the IRS about the EITC? Find out what to do.

Family, Dependents and Students Credits 2023

There are many credits available for people to help reduce the amount of taxes they owe or increase their refunds.

Earned Income Tax Credits (EITC)

• EITC helps low- to moderate-income workers and families get a tax break
• EITC Assistant helps you determine if you qualify the credit
• Who qualifies for EITC?
• EITC qualifying child rules
• EITC tables shows you the maximum EITC credit amount based on your income.
• How to claim the EITC
• Why your refund may be delayed if you claim the EITC

Child Tax Credit

• Child Tax Credit helps families with qualifying children get a tax break
• Puerto Rico residents are eligibility for the Child Tax Credit

The American Rescue Plan Act of 2021 expanding the Child Tax Credit for tax year 2021 only.

• Advance Child Tax Credit Payments in 2021
• Tax Year 2021/Filing Season 2022 Child Tax Credit Frequently Asked Questions
• 2021 Child Tax Credit and Advance Child Tax Credit Payments

Education Credits

Education credits helps with the cost of higher education by reducing the amount of tax owed on your tax return.

• American Opportunity Tax Credit
• Lifetime Learning Credit

Related Resources

• Credits and deductions for individuals
• Business credits and deductions

Earned Income Tax Credit (EITC) 2023

The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund.

Did you receive a letter from the IRS about the EITC? Find out what to do.

Who Qualifies

You may claim the EITC if your income is low- to moderate. The amount of your credit may change if you have children, dependents, are disabled or meet other criteria.

Military and clergy should review our Special EITC Rules because using this credit may affect other government benefits. Check if You Qualify

If you claim this credit, your refund may be delayed. By law, we must wait until mid-February to issue refunds to taxpayers who claim the Earned Income Tax Credit.

Still not sure if you qualify for the EITC? These resources may help:

• Basic EITC qualifications
• Earned income
• Income limits and credit tables
• Rules for qualifying children
• Disability and the Earned Income Tax Credit

How to Claim this Credit

Get instructions on how to claim the EITC for past tax years.

Find information on How to avoid common errors.

Information if We Audit or Deny Your Claim:

• What to do if we audit your claim
• What to do if we deny your claim
• How to claim the credit if we denied it in the past

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits.

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits

Resources

• About the Earned Income Credit (EIC)
• EITC Reports and Statistics
• Free tax preparation help
• Choose a tax professional
  • Find out what you need to bring to your preparer

EITC Central has tools and information for IRS partners, community organizations, employers, government agencies and offices and tax preparers.

Who Qualifies for the Earned Income Tax Credit (EITC) 2023-24

Low- to moderate-income workers with qualifying children may be eligible to claim the Earned Income Tax Credit (EITC) if certain qualifying rules apply to them.

You may qualify for the EITC even if you can’t claim children on your tax return. Find out how to claim the EITC without a qualifying child.

Basic Qualifying Rules

To qualify for the EITC, you must:

• Have worked and earned income under $59,187
• Have investment income below $10,300 in the tax year 2022
• Have a valid Social Security number by the due date of your 2022 return (including extensions)
• Be a U.S. citizen or a resident alien all year
• Not file Form 2555, Foreign Earned Income
• Meet certain rules if you are separated from your spouse and not filing a joint tax return

Special Qualifying Rules

The EITC has special qualifying rules for:

• Military members
• Clergy members
• Taxpayers and their relatives with disabilities

If you’re unsure if you qualify for the EITC, use our Qualification Assistant.

Valid Social Security Number

To qualify for the EITC, everyone you claim on your taxes must have a valid Social Security number (SSN). To be valid, the SSN must be:

• Valid for employment
• Issued before the due date of the tax return you plan to claim (including extensions)

For the EITC, we accept a Social Security number on a Social Security card that has the words, “Valid for work with DHS authorization,” on it.

For the EITC, we don’t accept:

• Individual taxpayer identification numbers (ITIN)
• Adoption taxpayer identification numbers (ATIN)
• Social Security numbers on Social Security cards that have the words, “Not Valid for Employment,” on them

For more information about the Social Security number rules for the EITC, see Rule 2 in Publication 596, Earned Income Credit.

Filing Status

In 2022, to qualify for the EITC, you can use one of the following statuses:

• Married filing jointly
• Head of household
• Qualifying surviving spouse
• Single
• Married filing separate

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2022, and either of the following apply.

• You lived apart from your spouse for the last 6 months of 2022, or 
• You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn’t live in the same household as your spouse at the end of 2022. 

If you’re unsure about your filing status, use our EITC Qualification Assistant or the Interactive Tax Assistant.

There are special rules if you or your spouse are a nonresident alien.

Head of Household

You may claim the Head of Household filing status if you’re not married and pay more than half the costs of keeping up your home where you live with your qualifying child.

Related: About Publication 501, Standard Deduction, and Filing Information.

Qualifying Surviving Spouse

To file as a qualifying widow or widower, all the following must apply to you:

• You could have filed a joint return with your spouse for the tax year they died. It does not matter if you filed a joint return.
• Your spouse died less than 2 years before the tax year you’re claiming the EITC and you did not remarry before the end of that year
• You paid more than half the cost of keeping up a home for the year
• You have a child or stepchild you can claim as a relative. This does not include a foster child.
• This child lived in your home all year, except for temporary absences. Note: There are exceptions for a child who was born or died during the year and for a kidnapped child. For more information, see Qualifying Child Rules, Residency.

Related:

• About Publication 501, Standard Deduction, and Filing Information
• Publication 519, U.S. Tax Guide for Aliens

Keeping up a Home

If you paid more than half the total cost to keep up a home during the tax year you file your taxes, you meet the requirement of paying more than half the cost of keeping up the home.

Costs include:

• Rent, mortgage interest, real estate taxes and home insurance
• Repairs and utilities
• Food eaten in the home
• Some costs paid with public assistance

Costs don’t include:

• Money you got from Temporary Assistance for Needy Families or other public assistance programs
• Clothing, education and vacations expenses
• Medical treatment, medical insurance payments and prescription drugs
• Life insurance
• Transportation costs like insurance, lease payments or public transportation
• Rental value of a home you own
• Value of your services or those of a member of your household

U.S. Citizen or Resident Alien

To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.

If you or your spouse were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and you or your spouse is a:

• U.S. Citizen with a valid Social Security number or
• Resident alien who was in the U.S. at least 6 months of the year you’re filing for and has a valid Social Security number

Claim the EITC Without a Qualifying Child

You are eligible to claim the EITC without a qualifying child if you meet all the following rules. You (and your spouse if you file a joint tax return) must:

• Meet the EITC basic qualifying rules
• Have your main home in the United States for more than half the tax year
  • The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands or Puerto Rico
• Not be claimed as a qualifying child on anyone else’s tax return
• Be at least age 25 but under age 65 (at least one spouse must meet the age rule)

When You Will Get Your Refund

The IRS expects most EITC/Additional CTC related refunds to be available in taxpayer bank accounts or on debit cards by March 1, if they chose direct deposit and there are no other issues with their tax return. However, some taxpayers may see their refunds a few days earlier. Check Where’s My Refund? or the IRS2Go mobile app to check your refund status.

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits.

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits

Resources

• EITC Qualification Assistant
• What to do if We Denied Your EITC in the Past
• Find out what you need to bring to your preparer

Qualifying Child Rules 2023-24

You may claim the Earned Income Tax Credit (EITC) for a child if your child meets the rules below.

To qualify for the EITC, a qualifying child must:

• Have a valid Social Security number
• Meet all 4 tests for a qualifying child
• Not be claimed by more than one person as a qualifying child

If you don’t have a qualifying child, you may be able to claim the EITC if you:

• Earn income below a certain threshold
• Live in the United States for more than half the tax year
• Meet the age requirements
• Get disability income
• Are a member of the military or clergy

For more information about how to qualify for the EITC, see Who Qualifies for the Earned Income Tax Credit (EITC)

Tests for a Qualifying Child

A child is a qualifying child for EITC if they meet all 4 of these tests:

Tests for a Qualifying Child 2023

A child is a qualifying child for EITC if they meet all 4 of these tests:

Use tab to go to the next focusable element

To be a qualifying child for the EITC, your child must be:

• Any age and permanently and totally disabled at any time during the year. For more information, see Disability and Earned Income Tax Credit.

• Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return)

• Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or your spouse, if you file a joint return)

Full-Time Student Definition

To be considered full-time, the student must have enrolled for the number of hours or courses their school considers to be full-time attendance. Students who work on “co-op” jobs in private industry as a part of a school’s official program are also considered full-time students.

School Definition

For the EITC, a school is:

• Elementary school
• Junior or senior high school
• College or university
• Technical, trade or mechanical school

A school is not:

• On-the-job training course
• Correspondence school
• School offering courses only through the Internet 

For more information on students and schools, see Publication 596, Earned Income Credit, Student Defined and School Defined.

Relationship

To be a qualifying child for the EITC, your child must be your:

• Son, daughter, stepchild, adopted child or foster child
• Brother, sister,  half-brother, half-sister, stepsister or stepbrother
• Grandchild, niece or nephew

Adopted Child Definition

An adopted child is a child who is lawfully placed with you for legal adoption.

Foster Child Definition

For the EITC, you can only claim a foster child that is placed with you by:

• A State or local government agency
• An Indian tribal government
• A tax-exempt organization licensed by a state or an Indian tribal government
• A court order

Residency 2023

To be a qualifying child for the EITC, your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.

Birth or Death of a Child

If the child was born or died during year for which you claim the EITC and they lived with you for more than half of their life during that year we consider that more than half of the year for the EITC.

Temporary Time Away from Home

If your child was temporarily away from home, we count that as time lived with you. For example, your relative may temporarily leave the home because of:

• Illness or hospitalization
• School attendance, vacation, business or military service
• Detention in a juvenile facility
• Kidnapping

For more residency information, see:

• Homeless shelters
• Military personnel
  • Stationed outside the United States
  • Extended active duty
• Kidnapped child

Joint Return 2023

If your child can file a joint return with another person (for example, their husband or wife), you may not be able to claim them.

To be a qualifying child for the EITC, your child must not have filed a joint return with another person (for example, their husband or wife) to claim any credits such as the EITC. Your child can file a joint tax return only to get a tax refund on tax withheld from their paycheck.

For more information see:

• Publication 596, Earned Income Credit (EIC)
• Publication 501, Standard Deduction, and Filing Information

Only One Person May Claim a Qualifying Child

A child may meet all the requirements and qualify more than one person for the following child-related benefits: 

• Dependency exemption,
• EITC,
• Child tax credit/credit for other dependents/additional child tax credit,
• Head of household filing status or
• Dependent care credit/exclusion for dependent care benefits.

However, even if two or more persons have the same qualifying child, only one person can claim the child as a qualifying child for all these benefits. Special rules apply for parents who are divorced, separated, or who are living apart.

When two or more persons can claim the same qualifying child, the following tiebreaker rules apply. Subject to these rules, you may be able to decide who will claim the child-related benefits.

• If only one of the persons is the child’s parent, the child is treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period in 2022. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2022.
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2022.
• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2022, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.

See Publication 596, Earned Income Credit (EIC) for more information on the tiebreaker rules.

If you can’t claim the qualifying child because of the tiebreaker rules, you may be eligible to claim the EITC with no qualifying child.

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits.

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits

Resources

• EITC Qualification Assistant
• Find out what you need to bring to your preparer

Earned Income and Earned Income Tax Credit (EITC) Tables2023

To claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) and credit limits for the current, previous and upcoming tax years.

Use the EITC tables to look up maximum credit amounts by tax year.

If you are unsure if you can claim the EITC, use the EITC Qualification Assistant.

Earned Income

Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own.

Types of Earned Income

• Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1
• Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
  • Driving a car for booked rides or deliveries
  • Running errands or doing tasks
  • Selling goods online
  • Providing creative or professional services
  • Providing other temporary, on-demand or freelance work
• Money made from self-employment, including if you:
  • Own or operate a business or farm
  • Are a minister or member of a religious order
  • Are a statutory employee and have income
• Benefits from a union strike
• Certain disability benefits you got before you were the minimum retirement age
• Nontaxable Combat Pay (Form W-2, box 12 with code Q)
  • If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces’ Tax Guide.

Earned income does not include:

• Pay you got for work when you were an inmate in a penal institution
• Interest and dividends
• Pensions or annuities
• Social Security
• Unemployment benefits
• Alimony
• Child support

EITC Tables Sow Now

Use these table organized by tax year to find the maximum amounts for:

• Adjusted gross income (AGI)
• Investment income you can make
• Credit amount you can claim

How to Claim the Earned Income Tax Credit (EITC) 2023-24

To claim the Earned Income Tax Credit (EITC), you must qua Apply For Personal Grants Online For Free | www.grants.gov Apply Online 2023-24lify and file a federal tax return.

Your Refund

If you claim the EITC, your refund may be delayed. By law,  the IRS cannot issue EITC and ACTC refunds before mid-February . The IRS expects most EITC/Additional CTC related refunds to be available in taxpayer bank accounts or on debit cards by  March 1, if they chose direct deposit and there are no other issues with their tax return.

After you file your return, the best way to track your refund is Where’s My Refund? or the IRS2Go mobile app.

To get your refund faster, file your taxes online and have your refund sent to you through direct deposit.

• E-file your return for free – use IRS Free File or fillable forms
• More e-file options

Be sure to include the Schedule EIC if you’re claiming the EITC with a qualifying child.

Errors on your return will delay your refund. Avoid these common errors.

Forms to File

You must file Form 1040, US Individual Income Tax Return or Form 1040 SR, U.S. Tax Return for Seniors.

If you have a qualifying child, you must also file the Schedule EIC (Form 1040 or 1040-SR), Earned Income Credit to give us information about them.

Claim the EITC for Prior Years

You have three years to file and claim a refund from the due date of your tax return. If you were eligible, you can still claim the EITC for prior years:

• For 2021 if you file your tax return by April 18, 2025
• For 2020 if you file your tax return by May 17, 2024
• For 2019 if you file your tax return by July 15, 2023

To file a prior year tax return, complete and file Form 1040 and a Schedule EIC, if you had a qualifying child.

If you filed a tax return for those years, but didn’t claim the EITC and you were eligible, file an amended return. See Tax Topic 308, Amended Returns.

To find out if you were eligible, use the EITC Qualification Assistant.

Tax Help

If you need help preparing your return, try one of these options:

• Get free help from Volunteer Income Tax Assistance (VITA) centers
• Hire a tax professional

Find out how to work with a tax professional.

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits.

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits

Resources

• What to Do If We Denied Your EITC in the Past
• What to Do if We Audit Your Earned Income Tax Credit (EITC) Claim
• Find out what you need to bring to your preparer

When to Expect Your Refund if You Claimed the Earned Income Tax Credit or Additional Child Tax Credit

If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), you can expect to get your refund by February 28 if:

• You file your return online
• You choose to get your refund by direct deposit
• We found no issues with your return

However, some taxpayers may see their refunds a few days earlier. Check Where’s My Refund for your personalized refund date. Where’s My Refund should show an updated status by February 18 for most early EITC/ACTC filers.

Additionally, your financial institution may need time to accept your direct deposit or issue a debit card. Many institutions don’t process payments on weekends or holidays. So, if you file early, be aware of federal and local holidays that may affect how soon you get your refund.

Why We Hold Your Refund

By law, we can’t issue EITC or ACTC refunds before mid-February. This includes your entire refund, not just the part that’s related to the credit you claimed on your tax return.

If you claim the EITC or ACTC, we may need more information from you about your return. If we do, we will send you a letter.

How to Track Your Refund

Check the status of your refund:

• Where’s My Refund
• IRS2Go app

We update both applications once a day, usually overnight. This means there’s no need to check the status more often.

Resources

• Earned Income Tax Credit (EITC)
• Additional Child Tax Credit (ACTC)

Child Tax Credit 2023-24

The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don’t normally file a tax return.

Who Qualifies2023-24

You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.

To be a qualifying child for the 2022 tax year, your dependent generally must:

• Be under age 17 at the end of the year
• Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
• Provide no more than half of their own financial support during the year
• Have lived with you for more than half the year
• Be properly claimed as your dependent on your tax return
• Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
• Have been a U.S. citizen, U.S. national or U.S. resident alien

You qualify for the full amount of the 2022 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).

Parents and guardians with higher incomes may be eligible to claim a partial credit.

Use our Interactive Tax Assistant to check if you qualify.

How to Claim This Credit 2023-24

You can claim the Child Tax Credit by entering your children and other dependents on Form 1040, U.S. Individual Income Tax Return, and attaching a completed Schedule 8812, Credits for Qualifying Children and Other Dependents.

Information if We Audit or Deny Your Claim:

• What to do if we audit your claim
• What to do if we deny your claim
• How to claim the credit if we denied it in the past

Other Tax Credits for Families

If you qualify for the Child Tax Credit, you may also qualify for these tax credits:

• Child and Dependent Care Credit
• Earned Income Tax Credit
• Adoption Credit and Adoption Assistance Programs
• Education credits

You may qualify for the Credit for Other Dependents for a child or dependent who is not a “qualifying child” for purposes of the Child Tax Credit.

Resources

• 2022 Instructions for Schedule 8812
• Publication 501, Dependents, Standard Deduction and Filing Information
• Publication 519, U.S. Tax Guide for Aliens
• Find tax information for parents
• Compare tax benefits for children
• Get free tax preparation help
• Choose a tax professional
• Find out what you need to bring to your tax preparer

Clean Vehicle and Energy Credits 2023-24

The IRS is working on implementing the Inflation Reduction Act of 2022. This major legislation will affect individuals, businesses, tax exempt and government entities by providing tax credits and deductions.

Clean Vehicle Credits

Determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit.

Find more information on the clean vehicle credits for individuals, businesses and manufactures:

• New Vehicles Bought 2023 or After
• New Vehicles Bought 2022 or Before
• Used Vehicles
• Commercial Vehicles
• Seller or Dealer Requirements
• Manufacturer Requirements

Home Energy Credits

Learn more about the energy improvement tax credits for your home.

Elective Pay and Transferability

New ways for ensuring eligible taxpayers receive their clean energy tax credits.

Credit for Builders of Energy-Efficient Homes

Contractors who build or substantially reconstruct qualified energy-efficient homes may be eligible for tax credits up to $5,000 per home.

Energy Efficient Commercial Buildings Deduction

Building owners who place in service energy efficient commercial building property (EECBP) or energy efficient commercial building retrofit property (EEBRP) may be able to claim a tax deduction.

Advanced Energy Project Credit

Manufacturers and other entities that invest in qualifying advanced energy projects may apply for a tax credit through the Department of Energy.

Alternative Fuel Vehicle Refueling Property Credit

If you install qualified vehicle refueling and recharging property in your home or business, you may qualify for the alternative fuel refueling property tax credit.

Related Resources

· Credits and deductions for individuals

· Business credits and deductions

Credits and Deductions for Individuals 2023

It’s important to determine your eligibility for tax deductions and tax credits before you file.

• Deductions can reduce the amount of your income before you calculate the tax you owe.
• Credits can reduce the amount of tax you owe or increase your tax refund.
• Certain credits may give you a refund even if you don’t owe any tax.

Credits and deductions for businesses

Employee Retention Credit

The Employee Retention Credit (ERC) – sometimes called the Employee Retention Tax Credit or ERTC – is a refundable tax credit for businesses and tax-exempt organizations that had employees and were affected during the COVID-19 pandemic tax years 2020 and 2021.

Opportunity Zones

Opportunity Zones are an economic development tool that supports investment and growth in distressed areas of the United States. Invest in Opportunity Zones and defer tax on eligible gains.

Clean vehicle credits

Determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit under the Inflation Reduction Act of 2022.

Energy efficient commercial buildings deduction

Building owners who increase energy efficiency in certain building systems by at least 25% may be able to claim a tax deduction.

Credit for builders of energy-efficient homes

Eligible contractors who build or substantially reconstruct qualified energy-efficient homes may be able to claim tax credits up to $5,000 per home.

Advanced energy project credit

Manufacturers and other entities that invest in qualifying advanced energy projects may apply for a tax credit through the Department of Energy.

Research credit

Guidelines and audit technique guide are provided for field examiners on the examination of research credit cases.

Deducting business expenses

Understand the different types of business expenses, what is deductible and the general rules for deducting expenses.

Abusive tax shelters and transactions

The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.

Limitation on the deduction for business interest expense

Answers to some basic questions about the limitation on the deduction for business interest expense, also known as the “section 163(j) limitation.”

Where’s My Refund? 2023

Before You File a Second Tax Return

Filing the same tax return again typically won’t speed up your refund, and could even lead to delays.

However, you should resubmit your tax return, electronically if possible, if all of these apply:

• You are due a refund,
• You filed on paper more than 6 months ago, and
• Where’s My Refund does not show that we received your return.

Resubmit your tax return only if all of the items above apply to you.

When to Call Us

Call us about your refund status only if Where’s My Refund directs you to contact us.

IRS phone numbers and tax help options

If Your Refund Is Delayed

Your refund may be delayed if your return needs corrections or extra review. If we need more information to process your return, we’ll contact you by mail.

Why your refund might be taking longer

Related

About Where’s My Refund
Tax season refund FAQs
Direct deposit
Time you can claim a credit or refund

What to Expect for Refunds This Year 2023-24

The IRS issues more than 9 out of 10 refunds in less than 21 days. However, it’s possible your tax return may require additional review and take longer.

If Your Refund Isn’t What You Expected

If your refund amount isn’t what you expected, it may be due to changes we made to your tax return. These may include:

• Corrections to any Recovery Rebate Credit or Child Tax Credit amounts
• Payments on past-due tax or debts, offset from all or part of the refund amount

For more details, see Tax Season Refunds Frequently Asked Questions.

Where’s My Refund?

You can find the most up to date information about your refund on Where’s My Refund? The tool is updated daily so you don’t need to check more often.

You can use the tool to check the status of your return:

• 24 hours after e-filing a tax year 2022 return
• 3 or 4 days after e-filing a tax year 2021 or 2020 return
• 4 weeks or more after filing a paper return

Where’s My Refund? has a tracker that displays progress through 3 stages: (1) Return Received, (2) Refund Approved and (3) Refund Sent.

You will get personalized refund information based on the processing of your tax return. The tool will provide an actual refund date as soon as the IRS processes your tax return and approves your refund.

Call us about your refund status only if Where’s My Refund? directs you to contact us.

Direct Deposit

Join the nine in 10 taxpayers who get their refunds faster by using e-file and direct deposit. It’s always been the easiest, safest, and fastest way to receive your refund.  Just select it as your refund method through your tax software and type in the account number and routing number, or tell your tax preparer you want direct deposit. You can even use direct deposit if you are still filing by paper. Be sure to double check your entry to avoid errors.

Your routing and account numbers can be found on the bottom of your checks, through your online banking application or by contacting your financial institution directly. Do not enter the number on your bank card.

If you have a prepaid debit card, you may be able to have your refund applied to the card. Many reloadable prepaid cards have account and routing numbers that you could provide to the IRS. You would need to check with the financial institution to ensure your card can be used and to obtain the routing number and account number, which may be different from the card number.

Your refund should only be deposited directly into U.S. bank or U.S. bank affiliated accounts that are in your own name; your spouse’s name or both if it’s a joint account. No more than three electronic refunds can be deposited into a single financial account or pre-paid debit card. Taxpayers who exceed the limit will receive an IRS notice and a paper refund.

Whether you file electronically or on paper, direct deposit gives you access to your refund faster than a paper check. Refunds that are direct deposited are not delayed for disaster and other weather-related events affecting mail delivery.

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

If you requested a refund of tax withheld on a Form 1042-S by filing a Form 1040NR, we will need additional time to process the return. Please allow up to 6 months from the original due date of the 1040NR return or the date you actually filed the 1040NR, whichever is later to receive any refund due.

Get Your Refund Faster: 2023

Now, more than ever, you need a reliable, fast, secure, contact-less way to receive your money. The best and fastest way to get your tax refund is to have it electronically deposited for free into your financial account. The IRS program is called direct deposit. You can use it to deposit your refund into one, two or even three accounts. Even if you don’t have a checking account, there are other options available for direct deposit. Direct deposit is now also available for returns filed after their due date.

Eight out of ten taxpayers get their refunds by using direct deposit. It is simple, safe and secure. This is the same electronic transfer system used to deposit nearly 98 percent of all Social Security and Veterans Affairs benefits into millions of accounts.

Combining direct deposit with electronic filing is the fastest way to receive your refund. There’s no chance of it going uncashed, getting lost, stolen, or destroyed. The IRS issues more than nine out of ten refunds in less than 21 days. Taxpayers who used direct deposit for their tax refunds also received their stimulus payments more quickly. You can track your refund using our Where’s My Refund? tool.

Direct deposit is easy to use. Just select it as your refund method through your tax software and type in the account number and routing number. Or, tell your tax preparer you want direct deposit. You can even use direct deposit if you are one of the few people still filing by paper. Be sure to double check your entry to avoid errors.

Don’t have a check available to locate your routing and account number? A routing number identifies the location of the bank’s branch where you opened your account and most banks list their routing numbers on their websites. Your account number can usually be located by signing into your online banking account or by calling your bank branch.

If you have a prepaid debit card, you may be able to have your refund deposited to the card. Many reloadable prepaid cards have account and routing numbers that you can provide to the IRS. Check with the financial institution to ensure your card can be used and to obtain the routing number and account number, which may be different from the card number.

Mobile apps may be an optionSome mobile apps and prepaid debit cards allow for direct deposit of tax refunds. They must have routing and account numbers associated with them that can be entered on a tax return. Taxpayers should check with the mobile app provider or financial institution to confirm which numbers to use.

Don’t have a bank account? Visit the FDIC website or the National Credit Union Administration using their Credit Union Locator Tool for information on where to find a bank or credit union that can open an account online and how to choose the right account for you. If you are a Veteran, see the Veterans Benefits Banking Program (VBBP) for access to financial services at participating banks. You can also ask your preparer if they have other electronic payment options that they offer.

Direct deposit also saves you money. It costs the nation’s taxpayers more than $1 for every paper refund check issued, but only a dime for each direct deposit made.

The federal tax refund is often the largest single check many people receive. It’s an opportune time to start or add to your savings. You can divide your refund into two or three additional financial accounts, including your Individual Retirement Account, or purchase up to $5,000 in U.S. Series I Savings Bonds.

Splitting your refund is easy. You can use your tax software to do it electronically. Or, use IRS’ Form 8888, Allocation of RefundPDF (including Savings Bond Purchases) if you file a paper return. Just follow the instructions on the form. If you want the IRS to deposit your refund into just one account, use the direct deposit line on your tax form.

With split refunds, you have a convenient option for managing your money — sending some of your refund to an account for immediate use and some for future savings — teamed with the speed and safety of direct deposit.

Your refund should only be deposited directly into a United States bank or United States bank affiliated accounts that are in your own name, your spouse’s name or both if it’s a joint account. No more than three electronic refunds can be deposited into a single financial account or pre-paid debit card. Taxpayers who exceed the limit will receive an IRS notice and a paper refund.

Whether you file electronically or on paper, direct deposit gives you access to your refund faster than a paper check. 

Topic No. 203, Reduced Refund 2023

The Department of Treasury’s Bureau of the Fiscal Service (BFS) issues IRS tax refunds and Congress authorizes BFS to conduct the Treasury Offset Program (TOP). Through the TOP program, BFS may reduce your refund (overpayment) and offset it to pay:

• Past-due child support;
• Federal agency nontax debts;
• State income tax obligations; or
• Certain unemployment compensation debts owed to a state (generally, these are debts for (1) compensation paid due to fraud, or (2) contributions owing to a state fund that weren’t paid).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS’s TOP call center at the number below for an agency address and phone number. If your debt meets submission criteria for offset, BFS will reduce your refund as needed to pay off the debt you owe to the agency. Any portion of your remaining refund after offset is issued in a check or direct deposited as originally requested on the return.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund once your refund date has passed. You should contact the agency shown on the notice if you believe you don’t owe the debt or if you’re disputing the amount taken from your refund.

Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return. If you don’t receive a notice, contact the BFS’s TOP call center at 800-304-3107 (or TTY/TDD 800-877-8339), Monday through Friday 7:30 a.m. to 5 p.m. CST.

Injured Spouse Claim

If you filed a joint return and you’re not responsible for debt that is subject to offset because it is owed by your spouse, you’re entitled to request your portion of the refund back from the IRS. You may file a claim for this amount by filing Form 8379, Injured Spouse Allocation.

You may file Form 8379 in any of the following ways:

• With your original joint tax return (Form 1040 or Form 1040-SR),
• With your amended joint tax return (Form 1040-X) if you are claiming a joint refund, or
• By itself after you receive notification of an offset.

When filing a Form 8379 by mail either with your joint return or with an amended return, write “Injured Spouse” in the top left corner of the first page of the joint return.

The IRS can process your Form 8379 before an offset occurs. If you file Form 8379 with your original return, it may take 11 weeks to process an electronically-filed return or 14 weeks if you filed a paper return. If you file the Form 8379 by itself after a joint return has been processed, then processing will take about 8 weeks. To avoid delays, be sure to follow the instructions for Form 8379PDF.

When filing Form 8379 by itself, you must show both spouses’ taxpayer identification numbers in the same order as they appeared on your joint income tax return. You, the injured spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required Forms W-2 and W-2G for both spouses and any Forms 1099 showing federal income tax withholding to avoid delays. Don’t attach the previously filed joint tax return.

Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your request. The IRS will compute the injured spouse’s share of the joint refund. If you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state community property law. Not all debts are subject to a tax refund offset. To determine whether an offset will occur on a debt owed (other than federal tax), contact BFS’s TOP call center at 800-304-3107 (800-877-8339 for TTY/TDD help).

Additional Information

Can I or My Spouse Claim Part of a Refund

faqs. EITC: A Tax Credit That Can Change Your Life 2023

Q1: What is the Earned Income Tax Credit (EITC)?

The Earned Income Tax Credit (EITC) is a refundable tax credit in the United States designed to provide financial assistance to low and moderate-income working individuals and families.

Q2: Who is eligible for the EITC?

Eligibility for the EITC is based on factors like income, filing status, and the number of qualifying children. To be eligible, you must have earned income and meet specific income thresholds.

Q3: How does the EITC work?

The EITC reduces the amount of taxes you owe and can result in a tax refund if the credit is more than the taxes you owe. It is calculated on a sliding scale, with the credit increasing as your income increases, up to a certain point.

Q4: What are the income limits for EITC in 2023?

The income limits for EITC can change each year, so it’s important to check the IRS guidelines for the most current information. In general, both your earned income and adjusted gross income must fall within certain limits to qualify.

Q5: Are there additional benefits for families with children?

Yes, the EITC offers more substantial benefits to families with qualifying children. The credit amount increases as the number of qualifying children in the household increases.

Q6: How can I claim the EITC?

To claim the EITC, you need to file a federal income tax return, even if you don’t owe any taxes. Make sure to complete and attach the necessary forms to claim the credit. You can file electronically or on paper.

Q7: Is the EITC only available to U.S. citizens?

No, eligible individuals do not need to be U.S. citizens. Resident aliens and certain nonresident aliens may also qualify for the EITC.

Q8: When can I expect to receive the EITC refund?

The timing of your EITC refund can vary, but it’s typically issued within a few weeks of filing your tax return. Using e-filing and direct deposit can speed up the process.

Q9: Can I receive both EITC and other tax credits?

Yes, you can receive multiple tax credits, such as the Child Tax Credit and the American Opportunity Credit, in addition to the EITC if you meet the eligibility criteria for each.

Q10: What are the potential changes or updates to the EITC in 2023?

Legislative changes to the EITC can occur, so it’s essential to stay informed about any updates to the program through the IRS or official government sources.