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Frequently Asked Tax Questions

Earned Income Tax Credit - Other EITC Issues

  1. If both parents who were never married want to claim the earned income credit, which parent is entitled to claim the credit?
  2. Can I claim the earned income credit on Form 1040EZ?

Rev. date: 12/18/2014

If both parents who were never married want to claim the earned income credit, which parent is entitled to claim the credit?

If they otherwise meet all of the requirements to claim the earned income tax credit (EITC), unmarried parents with a qualifying child may choose which parent will claim the credit.

Rev. date: 12/18/2014

Can I claim the earned income credit on Form 1040EZ?

You can use Form 1040EZ (.pdf), Income Tax Return for Single and Joint Filers With No Dependents, when claiming the earned income credit only if you do not have a qualifying child and your investment income is $3,350 or less (for 2014). Your investment income is the total amount of interest from line 2 of Form 1040EZ and any tax-exempt interest.
If you do not meet the requirements for filing Form 1040EZ, you must use Form 1040A (.pdf) or Form 1040 (.pdf), U.S. Individual Income Tax Return; however, if your investment income is more than $3,350, you cannot claim the earned income credit.