See this answer from MichaelL1
Doing an IRA contribution may lower the tax bill but will not change the numbers in qualifying for Earned Income tax credit.
See detail below as the IRA contribution is added back to the income on the return to get the Modified Adjusted Gross Income (MAGI) For Earned Income Credit.
Your Modified Adjusted Gross Income (MAGI) For Earned Income Credit differs from your AGI in that it may be higher, with certain adjustments added back. (These are the same adjustments that were previously subtracted from your income to arrive at your AGI.) For example, the alimony payments that were subtracted from your income for AGI purposes must be added back to calculate your MAGI.
Some items that can increase your MAGI include the following:
• Tuition-related costs and deductions
• IRA contributions
