The obverse of the coin features a bust “en-profile” of the 16th President of the United States. The president is facing to the right from the viewers point of view. Above the portrait is the motto “IN GOD WE TRUST.” Appearing to the left of Lincoln is the word "LIBERTY" and to the right are the year and mint mark.

The reverse features a rendering of the Lincoln Memorial. The depiction is done in sufficient detail to detect the Lincoln Monument within the structure. At the time, this marked the only time a person was featured on both the obverse and reverse of the same United States coin. The inscription "UNITED STATES OF AMERICA" appears above the Memorial with "E PLURIBUS UNUM" directly beneath. The denomination "ONE CENT" appears in larger letters than the others, and is placed under the Memorial.

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