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Publication 596
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taxmap/wpubs/p596-002.htm#en_us_publink1000167173

Do I Have To Have a Child To Qualify For The EIC?(p4)

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Do I Have to Have a Child to Qualify for the EIC?
No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $13,660 ($18,740 if married filing jointly). See chapter 3.
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