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Deductions & credits
If you earned income and are between 25-65 with no dependents and make $1 you would get a $2 Earned Income Credit. So the minimum amount is $1.
Look at page 16 of the link below for the EIC table.
https://www.irs.gov/pub/irs-pdf/i1040tt.pdf
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‎June 1, 2019
9:50 AM