Earned Income Credit Qualifications

The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate income workers. Since the credit is refundable, if you qualify you will receive it in full, even if your tax liability is less than the tax credit. In that case, the government will cut you a check for the difference.

Basic Qualifications

You must have a social security number, be a U.S. citizen or Resident Alien, a U.S. resident for more than half of the year. You must have earned income (this may include disability), not be a qualifying child or dependent, not have filed Foreign Earned Income and not be married, filing separately.

Adjusted Gross Income (AGI) Requirements

If you are married (filing together) with more than one qualifying child, your AGI cannot exceed $41,646 ($38,646 if single). If you are married (filing together) and have one child, your AGI cannot exceed $36,995 ($33,995 if single). If you are married (filing together) and do not have a child, your AGI cannot exceed $15,880 ($12,880 if single).

Qualifying Child

To be considered a qualifying child, your child must pass the residency, age and relationship tests. Visit IRS Publication 596 for details. Your child cannot be claimed by more than one person.

Investment Income

Income from investments must be less than $2,950 to qualify for the EITC.

No Child

If you do not have a qualifying child, you (or your spouse) must be between the ages of 25 and 65.

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