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previous page Previous Page: Publication 972 - Child Tax Credit - How To Get Tax Help
next page Next Page: Publication 596 - Earned Income Credit - Do I Need This Publication?
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Publication 596

taxmap/wpubs/p596-000.htm#TXMP6c510e17

Earned Income Credit (EIC)


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Introduction– Begin Here

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What is the EIC?(p1)

The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $41,646. A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund.

taxmap/wpubs/p596-000.htm#en_us_publink100023288

Can I Claim the EIC?(p1)


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To claim the EIC, you must meet certain rules. These rules are summarized in Table 1. 
Table 1. Earned Income Credit in a Nutshell
First, you must meet all the rules in this column.Second, you must meet all the rules in one of these columns, whichever applies.Third, you must meet the rule in this column.
Chapter 1.
Rules for Everyone
Chapter 2.
Rules If You Have a Qualifying Child
Chapter 3.
Rules If You Do Not Have a Qualifying Child
Chapter 4.
Figuring and Claiming the EIC
  1. Your
adjusted gross income (AGI) must be less than:
• $38,646
($41,646 for married filing jointly) if you have more than one qualifying child,

• $33,995  ($36,995 for married filing jointly) if you have one qualifying child, or

• $12,880 ($15,880 for married filing jointly) if you do not have a qualifying child.
(See page 5.)
 2. You must have a valid social security number.
(See page 5.)
 3. Your filing status cannot be "Married filing separately."
(See page 6.) 
 4. You must be a U.S. citizen or resident alien all year.
(See page 6.)
 5. You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income).
(See page 7.) 
 6. Your investment income must be $2,950 or less.
(See page 7.) 
 7. You must have earned income.
(See page 9.)
 8. Your child must meet the relationship, age, and residency tests.
(See page 12.) 
 9. Your qualifying child cannot be used by more than one person to claim the EIC.
(See page 15.) 
 10. You cannot be a qualifying child of another person. (See page 19.)
 11. You must be at least age 25 but under age 65.
(See page 20.)
 12. You cannot be the dependent of another person.
(See page 20.)
 13. You cannot be a qualifying child of another person.
(See page 21.)
 14. You must have lived in the United States more than half of the year.
(See page 21.)
  15. Your earned income must be less than:
• $38,646
($41,646 for married filing jointly) if you have more than one qualifying child,

• $33,995
($36,995 for married filing jointly) if you have one qualifying child, or

• $12,880 ($15,880 for married filing jointly) if you do not have a qualifying child. (See page 22.)
previous page Previous Page: Publication 972 - Child Tax Credit - How To Get Tax Help
next page Next Page: Publication 596 - Earned Income Credit - Do I Need This Publication?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication