For Federal Tax Returns without any qualifying children that qualify for the Earned Income Credit.
For Federal Tax Returns with one or more qualifying children that qualify for the Earned Income Credit:
What is the Earned Income Credit (EITC)?
The Earned Income Tax Credit, EITC or EIC, is a refundable credit for workers who earn low or moderate incomes.
Do I Qualify To Claim The Earned Income Credit?
The following are the rules that must be met by everyone claiming the Earned Income Credit.
You must have the following to qualify for the Earned Income Credit, EITC, EIC:
Additional rules to qualify for the Earned Income Credit without a qualifying child:
See below for qualifying for the Earned Income Credit with child:
You CAN NOT take the Earned Income Credit if:
Note:
What is Considered Earned Income for EIC Purposes?
Earned income includes all the taxable income and wages you get from working or from certain disability payments.
Is a ITIN the same as a SSN?
No. Taxpayers who have an ITIN do not qualify to take the Earned Income Credit on their tax return. Regardless if the ITIN belongs to the taxpayer, spouse, or dependent.
What Are The Qualifications For Taxpayers With A Qualifying Child?
To qualify for the Earned Income Credit with child:
The child must be your qualifying child.
The IRS has the following information on who a Qualifying Child is:
Although we do our best to maintain this information and keep it current, tax laws are constantly changing, supported forms/documentation can change at anytime. We can not guarantee the that the information is current. You will always find the most up-to-date information on the IRS website or applicable State website.