IRS Pub 596 Vietnamese – IRS Forms, Instructions, Pubs 2026 – The Earned Income Credit (EIC), also known as the Earned Income Tax Credit (EITC), is a valuable refundable tax credit designed to support low- to moderate-income working individuals and families. For Vietnamese-speaking taxpayers, the IRS provides a dedicated Vietnamese translation of Publication 596, which offers detailed guidance on qualifying for and claiming this credit. This article explores the key aspects of IRS Pub 596 Vietnamese, including eligibility requirements, calculation methods, filing instructions, and recent updates for the 2025 tax year. Whether you’re filing for the first time or need a refresher, understanding this resource can help maximize your tax benefits.
What Is the Earned Income Credit (EIC)?
The EIC is a federal tax credit aimed at reducing the tax burden for workers earning less than $68,675 in 2025. Unlike deductions that lower taxable income, the EIC directly reduces the amount of tax owed and can result in a refund even if no taxes are due. This makes it particularly beneficial for families, as the credit amount increases with the number of qualifying children.
Key benefits include:
- Financial Support: The maximum credit for 2025 ranges from $649 for those with no qualifying children to $8,046 for those with three or more.
- No Impact on Benefits: Receiving the EIC does not affect eligibility for programs like TANF, Medicaid, or SSI.
- Refundable Nature: If the credit exceeds your tax liability, the IRS refunds the difference.
IRS Publication 596 serves as the official guide, explaining rules, worksheets, and examples. The Vietnamese version, “Ấn phẩm 596: Tín thuế Thu nhập kiếm được (EIC)”, ensures accessibility for non-English speakers, covering the same content in Vietnamese.
Eligibility Requirements for the EIC in 2025
To claim the EIC, you must meet specific IRS criteria outlined in Pub 596. These rules are divided into general requirements for everyone and additional ones based on whether you have qualifying children.
General Rules for All Claimants
- Earned Income Limits: Your earned income (e.g., wages, self-employment earnings) must be at least $1 but under the thresholds below, depending on filing status and number of children:
- No children: $19,104 (single) or $26,214 (married filing jointly).
- One child: $50,434 (single) or $57,554 (married filing jointly).
- Two children: $57,310 (single) or $64,430 (married filing jointly).
- Three or more children: $61,555 (single) or $68,675 (married filing jointly).
- Adjusted Gross Income (AGI): Must match the earned income limits above.
- Valid Social Security Number (SSN): You, your spouse (if filing jointly), and any qualifying children must have valid SSNs issued by the due date of your 2025 return (including extensions).
- U.S. Residency: You must live in the U.S. for more than half of 2025 (50 states or D.C.).
- Filing Status: Cannot file as married filing separately unless legally separated or meeting specific conditions.
- Investment Income: Must be $11,950 or less (includes interest, dividends, capital gains, etc.).
- No Foreign Earned Income Exclusion: Cannot file Form 2555.
Rules for Claimants With Qualifying Children
A qualifying child must meet:
- Relationship: Child, stepchild, foster child, or descendant (e.g., grandchild).
- Age: Under 19 at the end of 2025 (or under 24 if a full-time student), or any age if permanently disabled.
- Residency: Lived with you in the U.S. for more than half of 2025.
- Joint Return: Child cannot file a joint return (except for a refund claim).
- Not Claimed by Others: Tiebreaker rules apply if multiple people could claim the child.
Rules for Claimants Without Qualifying Children
- Age: At least 25 but under 65 at the end of 2025 (born after Dec. 31, 1960, and before Jan. 2, 2001).
- Not a Dependent: Cannot be claimed as a dependent on someone else’s return.
- Not a Qualifying Child: Cannot be someone else’s qualifying child.
- U.S. Residency: More than half of 2025 in the U.S.
Use the IRS EITC Assistant tool on IRS.gov to check eligibility quickly.
How to Calculate Your EIC?
The IRS can calculate the EIC for you if you file Form 1040 or 1040-SR and follow the instructions. Alternatively, use the EIC Tables and Worksheets in Pub 596:
- Determine your earned income (wages, tips, net self-employment minus deductions).
- Include or exclude nontaxable combat pay if it benefits your credit.
- Look up your credit in the EIC Table based on income, filing status, and children.
- Ensure AGI and investment income don’t exceed limits.
For example, a single filer with two children and $40,000 in earned income might qualify for around $7,152, but exact amounts vary.
Filing Instructions and Claiming the EIC
To claim the EIC:
- File Form 1040 or 1040-SR.
- Attach Schedule EIC if you have qualifying children (list names, SSNs, relationships, etc.).
- Mark relevant boxes on Form 1040 (e.g., for separation, U.S. residency, or clergy status).
- If previously denied EIC (not due to math errors), file Form 8862.
- The IRS may request proof like birth certificates or school records.
Free help is available through VITA (Volunteer Income Tax Assistance) or the IRS EITC Assistant online.
Changes and Updates for the 2025 Tax Year
For 2025, key adjustments include:
- Increased income limits (e.g., up to $68,675 for married filers with three children).
- Investment income cap remains $11,950.
- Redesigned Form 1040 with new checkboxes for dependents, U.S. residency, separation, clergy, and opting out of EIC.
- Introduction of “Trump accounts” (Form 4547) for children born 2025-2029, with a $1,000 pilot contribution option.
- Higher maximum credits: $8,046 for three or more children.
These changes reflect inflation adjustments and minor legislative updates. Always check IRS.gov for the latest.
Download the Vietnamese Version of IRS Pub 596
The Vietnamese edition of Publication 596 is available as a free PDF download from the official IRS website. This 2025 version, dated January 9, 2026, is the most current as of February 2026. Click here to download IRS Pub 596 Vietnamese (PDF).
For more resources, visit IRS.gov/EITC or consult a tax professional. Claiming the EIC can significantly boost your refund—don’t miss out if you qualify!