Earned Income Tax Credit

     

What is the Earned Income Tax Credit (EITC)?

The EITC is a tax credit for eligible taxpayers who work, but do not earn high incomes.

Taxpayers who qualify and claim the credit could pay less federal tax, pay no tax or even get a tax refund beyond the amount of tax withheld.

 

Do You Qualify for EITC?

To qualify for Earned Income Tax Credit or EITC, you must have earned income from employment, self-employment or another source and meet certain rules. In addition, you must either meet the additional rules for Workers without a Qualifying Child or have a child that meets all the Qualifying Child Rules for you.

Earned income. Find out more about earned income here.

EITC Rules for Everyone. Find out about the rules you and your spouse, if you file a joint return, must meet to claim EITC.

Note: Forms and publications listed on this page are marked (PDF). You need to have the Adobe Acrobat Reader software installed to download, view and/or print a PDF file. You can download the latest version of Adobe Acrobat Reader FREE from the Adobe Reader download page on Adobe's Web site.

Rules for Workers without a Qualifying Child:

• You (and your spouse, if filing a joint return) must have lived in the United States for more than half the tax year,
• Either you or your spouse, if filing a joint return, must be at least age 25 but under age 65,
• You (or you spouse, if filing a joint return) cannot qualify as a dependent of another person. If you are not sure if you or your spouse qualify as a dependent, read the rules in Publication 501, Exemptions, Standard Deduction, and Filing Information (PDF).

Qualifying Child Rules. Your child must pass the relationship, age, residency and joint return tests to be your qualifying child. All the tests must be met for each child you claim. Find the rules for a qualifying child for EITC here.

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. Read more about the special EITC rules here.

Disability and EITC. Many persons with disabilities or persons having children with disabilities qualify for the Earned Income Tax Credit or EITC. Find out more about Disability and EITC.

EITC Income Limits, Maximum Credit Amounts and Tax Law Updates
See the EITC Income Limits, Maximum Credit Amounts and Tax Law Updates for the current year, previous years and the upcoming year.

Don’t overlook the state credit
If you qualify to claim EITC on your federal income tax return, you also may be eligible for a similar credit on your state or local income tax return. Twenty-two states, the District of Columbia, New York City and Montgomery County, Maryland, offer their residents an earned income tax credit. Find more information on states and local governments with EITC.