EIC - How do you calculate EIC on only Social security taxes owed (see below)

1099 Income $2,680 less expenses = $769  and  less 1/2 Social Security $55

Adjusted Gross Income (self employed) $714  (Social security earning but Zero taxed)

$0 taxable income

Social security owed $109

EIC is $55

Tax owed is $54

 

What is the calculation for EIC to come up with the $55?