You qualify for the EITC if: you have earned income and adjusted gross income within certain limits; AND you meet certain basic rules; AND you either: meet the rules for those without a qualifying child; OR have a child that meets all the qualifying child rules for you (or your spouse if filing a joint return). Use the EITC Assistant to find out your filing status, your child’s status as a qualifying child, your eligibility for the credit, and estimate the amount of the credit you may get. EITC has special rules that apply for members of the military, members of the clergy, and taxpayers with certain types of disability income or children with disabilities. Basic Rules Social Security Number You, your spouse and any qualifying child you list on your tax return must each have a Social Security number that is valid for employment and that was issued on or before the due date of your return (including extensions). Filing Status your return using one of the following filing statuses: Married filing jointly Head of household Qualifying widow or widower Single You can't claim the EITC if your filing status is married filing separately. If you, or your spouse, are a nonresident alien for any part of the year, you can’t claim the EITC unless your filing status is married filing jointly. You may use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident. See Publication 519, U.S. Tax Guide for Aliens PDF, to find out if you are eligible for the EITC. Certain Rules for Income Earned During 2019 Your tax year investment income must be $3,600 or less for the year. Must not file Form 2555, Foreign Earned Income or Form 2555-EZ, Foreign Earned Income Exclusion. Your total earned income must be at least $1. Both your earned income and adjusted gross income (AGI) must be no more than: Filing Status Qualifying Children Claimed Zero One Two Three or more Single, Head of Household or Qualifying Widow(er) $15,570 $41,094 $46,703 $50,162 Married Filing Jointly $21,370 $46,884 $52,493 $55,952 For previous years, see EITC Income Limits and Maximum Credit. Additional Rules I Have a Qualifying Child If you (and your spouse if filing a joint return) meet the criteria above and you have a child who lives with you, you may be eligible for the EITC. Each child you claim must pass the relationship, age, residency and joint return tests to be your qualifying child. See the Qualifying Child Rules for guidance. I Don't Have a Qualifying Child If you (and your spouse if filing a joint return) meet the basic EITC rules for everyone, you qualify for the EITC: You (and your spouse if filing a joint return) have your main home in the United States for more than half of the tax year; AND You (and your spouse if filing a joint return) cannot be claimed as a dependent or qualifying child on anyone else's return; AND You (or your spouse if filing a joint return) must have been at least 25 but under 65 years old at the end of the tax year. Exceptions Special EITC Rules Special EITC rules apply for members of the military, ministers, members of the clergy, those receiving disability benefits and those impacted by disasters. Disability and the EITC Many persons with disabilities or persons having children with disabilities qualify for the EITC. When Can I Expect My Refund? If you claim the earned income tax credit (EITC) or the additional child tax credit (ACTC) on your tax return, by law the IRS can't issue your refund before mid-February — even the portion not associated with the EITC or the ACTC. Find out more on when to expect your refund. After you file your return, the best way to track your refund is Where's My Refund? or the IRS2Go mobile app. Keep More of What You Earned Keep More of What You Earn The Earned Income Tax Credit helps low- to moderate-income workers and families get a tax break. See if you qualify EITC Help Earned Income Tax Credit Do I Qualify for Earned Income Tax Credit EITC Claiming Earned Income Tax Credit EITC Use the EITC Assistant EITC Help and Assistance EITC Reports and Statistics Earned Income Tax Credit Income Limits and Maximum Credit Amounts Letter or Audit for EITC
