EITC For Individuals |
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If you’re like millions of Americans, you work hard but you don’t earn a high income, and want to keep more of what you earn. The Earned Income Tax Credit (EITC) is a credit for people who earn low-to-moderate incomes. EITC can reduce your taxes, and can mean a refund. In simple terms, working families and individuals may keep more of what they work for.
Will you qualify for EITC this year?
Find out if you are eligible for the Earned Income Tax Credit (EITC) by answering some questions and providing basic income information using the EITC Assistant. Available in English and Spanish.
Important Note: Information on the Who is a Qualfiying Child section of the 2009 Form W-5 was revised. If you gave your employer a 2009 Form W-5, please check to make sure it is correct.
You must meet the following EITC requirements:
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You must have earned income from employment or from self-employment.
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Your filing status cannot be married, filing separately.
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You must be a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien and filing a joint return.
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You cannot be a qualifying child of another person.
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If you do not have a qualifying child, you must:
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be age 25 but under 65 at the end of the year,
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live in the United States for more than half the year, and
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not qualify as a dependent of another person
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Watch out for common errors!
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Claiming a child who is not a qualifying child
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Using incorrect Social Security numbers
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Filing as single or head of household when married
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Reporting income incorrectly
EITC errors can potentially delay or even result in denial of the EITC portion of a refund.
Helpful Tools
Use all of our tools to help ensure that the EITC is determined correctly. There’s a lot to know about qualifying for the Earned Income Credit, however the most important thing to know is we can help.
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Free Help
You may want to visit a volunteer site. Trained community volunteers can help you with special credits such as the Earned Income Tax Credit (EITC), Child Tax Credit, and Credit for the Elderly for which you may qualify.
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Low Income Taxpayer Clinics (LITCs)
LITCs represent low income taxpayers before the Internal Revenue Service. They also assist taxpayers in audits, appeals, and collection disputes and can help taxpayers respond to IRS notices and correct account problems.
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Choosing a tax preparer
Did you receive a Notice?
Reply to any IRS correspondence to get the EITC you deserve
Examination Process
The process of selecting an income tax return for examination is usually identified from computer programs or information that indicates a return has incorrect amounts. The examination may or may not result in a change to your tax or credits.
Claiming EITC after an audit disallowance
If your earned income tax credit (EITC) for any year after 1996 was disallowed or reduced by the IRS, you may need to complete an additional form the next time you claim the credit.
Return to EITC Main Page
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Page Last Reviewed or Updated: February 06, 2009