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Earned Income Tax Credit (EITC)

undefined Earned Income Tax Credit (EITC)?


The Earned Income Tax Credit (EITC), sometimes called EIC, is a tax credit for workers with low to moderate income. Eligibility for the tax credit is based on various factors including family size, filing status and income. When EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit. The credit is subject to income limitations.

The Earned Income Tax Credit (EITC), sometimes called EIC, is a tax credit for workers with low to moderate income. Eligibility for the tax credit is based on various factors including family size, filing status and income. When EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit. The credit is subject to income limitations.

undefined Earned Income Tax Credit (EITC)?


To qualify for EITC you:

  • Must have a Social Security number that is valid for employment
  • Must have earned income from wages or running a business or a farm
  • May have some investment income
  • Generally must be a U.S. citizen or resident alien all year
  • Can file as married filing separately if you meet eligibility requirements under the special rule
  • Cannot be a qualifying child of another person
  • Cannot file Form 2555 or 2555-EZ (related to foreign earned income)

undefined Earned Income Tax Credit (EITC)?


To claim EITC you must file a tax return, even if you do not owe any tax or are not required to file. If you have a qualifying child, you must file the Schedule EIC listing the children with the Form 1040.


More detailed information on the EITC requirements is posted on the Who Qualifies for the Earned Income Tax Credit (EITC) page.

Get answers to common questions at t the IRS Updates Questions and Answers about the Earned Income Tax Credit page.

Use the online EITC Assistant to help determine if you are eligible.