Deductions & credits

You are eligible to claim the EITC without a qualifying child if you meet all the following rules. You (and your spouse if you file a joint tax return) must:

• Meet the EITC basic qualifying rules
• Have your main home in the United States for more than half the tax year
  • The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands or Puerto Rico

• Not be claimed as a qualifying child on anyone else's tax return

• Be at least age 18 at the end of the tax year (usually Dec. 31)
  • The minimum age to claim the EIC is generally age 19; however, if you are a qualified former foster youth or a qualified homeless youth, you need to be at least age 18.
  • If you are a specified student (other than a qualified former foster youth or a qualified homeless youth), you need to be at least age 24.