Deductions & credits

The calculation of EIC looks at earned income but also at unearned income by including your AGI.  This prevents a wealthy person with low earned income but a high AGI due to, for example, investments from getting the maximum credit.  See the EIC worksheet. https://www.thetaxbook.com/updates/TheTaxBook/Client%20Tax%20Tools/Earned_Income_Credit_EIC_Workshee...