Karen and John are jointly assessed.
Karen is the assessable spouse, she has Case I income of €50,000 in 2020. John has Case II income of €2,500 for the same period.
Karen is due two Earned Income Tax Credits, calculated as follows:
Karen's income: €50,000 x 20% = €10,000
Maximum Earned Income Tax Credit available = €1,500
John’s income: €2,500 x 20% = €500
The combined Earned Income Credits available under joint assessment for 2020 are €2,000 (€1,500 + €500).