To qualify for and claim the Earned Income Credit you must:
- Have earned income
- Have been a US citizen or resident alien for the entire tax year
- Have a valid Social Security number (not an ITIN) for yourself, your spouse (if filing jointly), and any qualifying children on your return
- Not have investment income exceeding $11,000
- Not be filing a Form 2555 or 2555-EZ
- File a return with the Single, Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse filing status, even if you're not required to file a return
In addition, both your earned income and Adjusted Gross Income (AGI) may not exceed:
- $17,640 if you're not claiming a qualifying child ($24,210 if filing jointly)
- $46,560 if you're claiming one qualifying child ($53,120 if filing jointly)
- $52,918 if you're claiming two qualifying children ($59,478 if filing jointly)
- $56,838 if you're claiming three or more qualifying children ($63,398 if filing jointly)
If you're not claiming a qualifying child:
- You (and your jointly filing spouse) can't be claimed as a qualifying child or dependent on anyone else's return.
- You must be at least age 25 but under age 65 (at least one spouse must meet the age rule).
