The rules for EIC are below.
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 $3,500; 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.
- The taxpayer and qualifying child must live in the same home for more than half of the year. That means more than six months or 183+ days. That residence must be in the 50 U.S. states and the District of Columbia.
