Deductions & credits

To qualify for and claim the Earned Income Credit you must:

• Have earned income; and
• Have been a U.S. citizen or resident alien for the entire tax year; and
• Have a valid Social Security number (not an ITIN) for yourself, your spouse (if filing jointly), and any qualifying children on your return; and
• Not have investment income exceeding $10,000; and
• Not be filing a Form 2555 or 2555-EZ; and
• File a return with the Single, Married Filing Jointly, Head of Household, or Qualifying Widower 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:

• $21,430 if you're not claiming a qualifying child ($27,380 if filing jointly);
• $42,158 if you're claiming 1 qualifying child ($48,108 if filing jointly);
• $47,915 if you're claiming 2 qualifying children ($53,865 if filing jointly);
• $51,464 if you're claiming 3+ qualifying children ($57,414 if filing jointly).

One more thing—if you're not claiming a qualifying child:

• You (and your jointly filing spouse) cannot be claimed as a qualifying child or dependent on anyone else's return, and
• You must be at least age 19 (for full-time college students who are not foster youth or homeless youth, the minimum age is 24) as of December 31, 2021

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