IRS Pub 962 (en-sp) – IRS Forms, Instructions, Pubs 2026 – In today’s economic landscape, tax credits like the Earned Income Tax Credit (EITC) can make a significant difference for working individuals and families. If you’re searching for reliable information on EITC eligibility, benefits, and resources, IRS Publication 962 (EN-SP) stands out as an essential tool. This bilingual flyer, available in English and Spanish, simplifies the basics of the EITC, helping taxpayers understand how it can ease financial burdens. Whether you’re a low- to moderate-income worker, a small business owner, or someone running a farm, this publication promotes awareness and points you to further details.
Published by the Internal Revenue Service (IRS), Publication 962 is designed to highlight how the EITC can lead to potential tax refunds or reduced tax liabilities. The EN-SP version features English on one side and Spanish on the other, making it accessible for diverse audiences. Unlike more comprehensive guides, this flyer provides general eligibility information without year-specific details, focusing on core concepts to encourage taxpayers to explore their options.
What Is IRS Publication 962 and Its Purpose?
IRS Publication 962, titled “Life’s a Little Easier with EITC,” is a promotional flyer aimed at raising awareness about the Earned Income Tax Credit. It emphasizes that the EITC is available to people who work for an employer, own a business, or operate a farm, provided they meet income and other eligibility rules. The publication’s goal is to inform potential claimants about the credit’s benefits and direct them to additional IRS resources for in-depth guidance.
There are several variants of Publication 962:
- Publication 962 (English): Contains tax-year-specific information to promote EITC awareness and eligibility.
- Publicación 962 (SP) (Spanish): A full Spanish version for non-English speakers.
- Publication 962 (EN-SP): The bilingual edition with general EITC details, ideal for multilingual households or community outreach.
This flyer is part of the IRS’s broader effort to help taxpayers avoid missing out on valuable credits. It’s often used by tax professionals, community organizations, and employers to educate clients and employees.
Understanding the Earned Income Tax Credit (EITC)
The EITC is a refundable tax credit designed to support low- to moderate-income workers and families by reducing the amount of tax they owe and potentially providing a refund. For tax year 2025 (returns filed in 2026), it’s available to those with earned income below certain thresholds, and the credit amount depends on filing status, number of qualifying children, and adjusted gross income (AGI).
Key features of the EITC include:
- Refundable Nature: If the credit exceeds your tax liability, the IRS refunds the difference.
- Impact on Benefits: Claiming the EITC generally doesn’t affect eligibility for other government programs like Medicaid or SNAP.
- Special Considerations: Military members, clergy, and those with disabilities may have unique rules.
For a visual overview of how to claim the EITC, check out this helpful infographic:
EITC Eligibility Requirements for Tax Year 2025
To qualify for the EITC, you must meet several rules outlined in IRS resources like Publication 596. Here’s a breakdown based on the latest guidelines:
Basic Rules for Everyone
- AGI Limits: Your AGI must be below these amounts (higher for married filing jointly):
- No qualifying children: $19,104 ($26,214 MFJ)
- 1 qualifying child: $50,434 ($57,554 MFJ)
- 2 qualifying children: $57,310 ($64,430 MFJ)
- 3 or more qualifying children: $61,555 ($68,675 MFJ)
- Valid Social Security Number: You (and your spouse if filing jointly) must have a valid SSN by the return due date.
- Filing Status: You can’t file as married filing separately unless you meet special rules for separated spouses.
- U.S. Residency: You must be a U.S. citizen or resident alien all year.
- Investment Income: No more than $11,950.
- Earned Income: You must have earned income from work, but it can’t exceed the AGI limits above.
Rules for Qualifying Children
A qualifying child must meet tests for relationship, age (under 19, under 24 if a full-time student, or any age if disabled), residency (lived with you more than half the year), and joint return (not filing jointly except for a refund). Tiebreaker rules apply if the child qualifies for more than one person.
Rules Without Qualifying Children
- Age: 25 to 64 at year-end.
- Not a dependent or qualifying child of another taxpayer.
- Lived in the U.S. more than half the year.
Use the IRS EITC Assistant tool online to check your eligibility quickly.
EITC Credit Amounts for Tax Year 2025
The maximum EITC amounts for 2025 are:
- No qualifying children: $600
- 1 qualifying child: $3,995
- 2 qualifying children: $6,604
- 3 or more qualifying children: $7,430
These amounts phase out as income increases. For detailed calculations, refer to the EIC tables and worksheets in Publication 596.
How to Claim the EITC?
To claim the EITC on your 2025 tax return:
- File Form 1040 or 1040-SR.
- Complete the EIC worksheet in the form instructions or let the IRS calculate it for you.
- If you have qualifying children, attach Schedule EIC.
- If previously disallowed, you may need Form 8862.
Free tax help is available through VITA (Volunteer Income Tax Assistance) programs or by e-filing via IRS Free File. Avoid common errors like incorrect SSNs to prevent delays.
Download IRS Publication 962 (EN-SP)
Ready to learn more? Download the bilingual PDF directly from the IRS website: https://www.irs.gov/pub/irs-pdf/p962esp.pdf. This version is revised as of January 2026 and provides a quick, easy-to-read overview in both languages.
For the full details on EITC, check out IRS Publication 596, which includes worksheets, examples, and eligibility checklists.
Why the EITC Matters in 2026?
As tax season approaches in 2026, claiming the EITC can provide crucial financial relief. Millions of Americans benefit each year, with average credits around $3,300 for families with children. By using resources like Publication 962, you can ensure you’re not leaving money on the table. Consult a tax professional if needed, and stay updated via the IRS website for any changes.