IRS Publication 596, Earned Income Credit (EIC), 2021 edition, page 17:
"Chapter 3. Rules If You Do Not Have a Qualifying Child"
"Rule 11—You Must Meet the Age Requirements
For 2021, you no longer need to be younger than age 65 to claim the EIC."
American Rescue Plan Act of 2021
SEC. 9621(a) SPECIAL RULES FOR 2021.
"ELIMINATION OF MAXIMUM AGE FOR CREDIT.—Subsection (c)(1)(A)(ii)(II) shall be applied without regard to the phrase ‘but not attained age 65’."
