Earned Income Tax Credit > Other EITC Issues

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Earned Income Tax Credit - Other EITC Issues

Rev. date: 1/2009

If the child is a qualifying child of both parents, they may choose which one will claim the credit.

If there are two qualifying children, each parent may claim the credit on the basis of one of the children.
One parent may claim the credit on the basis of both children.
If both claim the credit on the basis of the same child, the parent who is entitled to the credit, is the parent with whom the child lived for the longer period of time during the tax year, or the parent with the higher adjusted gross income (AGI) if the child lived with each parent for the same amount of time during the year.

Rev. date: 1/2009

You may be able to take this credit if your earned income does not exceed a maximum dollar amount set by law.

The maximum dollar amount is based on your filing status and whether or not you have qualifying children.
Other rules apply.

Rev. date: 1/2009

You can use Form 1040EZ (PDF) when claiming the earned income credit only if you do not have a qualifying child.

You must meet several requirements to use Form 1040EZ (PDF).
If you do not meet all of them, you must use Form 1040A (PDF) or Form 1040 (PDF).


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