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Who can claim the credit and if I qualify, how do I get it?
To claim EITC on your tax return, you must meet all the following rules:
1) You, your spouse (if you file a joint return), and all others listed on Schedule EIC, must have a Social Security number that is valid for employment
2) You must have earned income from working for someone else or running or operating a farm or business
3) Your filing status cannot be married filing separately
4) You must be a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien and filing a joint return
5) You cannot be a qualifying child of another person
6) You cannot file Form 2555 or Form 2555 EZ (related to foreign earned income)
7) You must meet the earned income, AGI and investment income limits (income limits change each year), see EITC Income Limits for the tax year amounts
8) And you must meet one of the following:
• Have a qualifying child (see who is a qualifying child below)
• If you do not have a qualifying child, you must:
• be age 25 but under 65 at the end of the year,
• live in the United States for more than half the year, and
• not qualify as a dependent of another person.
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