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IRS.gov Website
Publication 517
taxmap/pubs/p517-007.htm#en_us_publink100033646

Earned Income Credit(p12)

rule
The earned income credit is a credit for certain people who work. If you qualify for it, the earned income credit reduces the tax you owe. Even if you do not owe tax, you can get a refund of the credit.
You cannot take the credit for 2013 if your earned income (or adjusted gross income) is:
taxmap/pubs/p517-007.htm#en_us_publink100033647

Earned income.(p12)

rule
Earned income includes your:
  1. Wages, salaries, tips, and other taxable employee compensation (even if these amounts are exempt from FICA or SECA under an approved Form 4029 or 4361), and
  2. Net earnings from self-employment that are not exempt from SECA (you do not have an approved Form 4029 or 4361) that you report on Schedule SE, line 3, with the following adjustments.
    1. Subtract the amount you claimed (or should have claimed) on Form 1040, line 27, for the deductible part of your SE tax.
    2. Add any amount from Schedule SE, Section B, line 4b and line 5a.
To figure your earned income credit, see the Form 1040 instructions for lines 64a and 64b.
EIC
If you are a minister and have an approved Form 4361, your earned income will still include wages and salaries earned as an employee, but it will not include amounts you received for nonemployee ministerial duties, such as fees for performing marriages and baptisms, and honoraria for delivering speeches.
taxmap/pubs/p517-007.htm#en_us_publink100033651

More information.(p13)

rule
For detailed rules on this credit, see Publication 596. To figure the amount of your credit, you can either fill out a worksheet or have the IRS compute the credit for you. You may need to complete Schedule EIC and attach it to your tax return.