Earned Income Tax Credit Rules for Everyone
To qualify for Earned Income Tax Credit or EITC, you and your spouse if married and filing a joint return, must meet all of the following rules:
- Have a valid Social Security Number
- Have earned income from employment, self-employment or another source
- Cannot use the married, filing separate filing status
- 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 choose to file a joint return and be treated as a resident alien
- Cannot be the qualifying child of another person*
- Cannot file Form 2555 or 2555-EZ (related to foreign earned income)
- Your Adjusted Gross Income and earned income must meet the limits shown on the Income Limits, Maximum Credit Amounts and Tax Law Updates Page
- Your investment income must meet or be less than the amount listed on the Income Limits, Maximum Credit Amounts and Tax Law Updates Page
After you meet the EITC rules for everyone, you must also meet the rules for either workers without a qualifying child or have a child that meets the qualifying child rules.
- Find out if you are eligible for the EITC by answering a few questions and providing basic income information, using the IRS's online EITC Assistant web tool. Find the English EITC Assistant here or o haga click aquí para seleccionar la Versión en Español del Asistente.
- Find the rules for Workers without a Qualifying Child here.
- *To be your qualifying child for EITC, your child must meet four tests, the Relationship, Age, Residency and Joint Return tests. Read more about the qualifying child rules.
Special EITC Rules
There are special EITC rules for members of the military, ministers, members of the clergy, those receiving disability benefits and those impacted by disasters. Find out more about the special EITC rules.
Click the Back Button to Return to Previous Page or Return to EITC Home Page
Page Last Reviewed or Updated: 03-Aug-2012
