Artículo Foreign earned income.. Foreign earned income.

id="en_US_2025_publink100041420"> Foreign earned income. If you file Form 2555 (relating to foreign earned income), you can’t claim the ACTC. Bona fide residents of Puerto Rico. Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. See Schedule 8812 (Form 1040) and its instructions. How to claim the ACTC. To claim the ACTC, see Schedule 8812 (Form 1040) and its instructions. Publication 17 - Additional Material Tax Tables 2025 Tax Table Caution See Line 16 in the Instructions for Form 1040 to see if you must use the Tax Table below to figure your tax. Tax Table Example Please click here for the text description of the image. Example. A married couple are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,562. This is the tax amount they should enter in the entry space on Form 1040, line 16. If line 15 (taxable income) is— And you are— At least But less than Single Married filing jointly This column must also be used by a qualifying surviving spouse. Married filing sepa- rately Head of a house- hold Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 <