The Earned Income Credit (EIC) is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends on a recipient's income and number of children.
To qualify for the EIC:
In addition, both your earned income and Adjusted Gross Income (AGI) may not exceed:
If you're not claiming a qualifying child:
Why are you asking? That is, what is your specific question or concern? The EIC is a government handout for low income WORKING people. If you are supporting related children, the hand out is even bigger (see the EC table at https://www.irs.gov/pub/irs-pdf/p596.pdf ). In addition to having earned income, there are other qualifiers. People under 25, or over 64 can't get it unless they have children. You can't get it if you are somebody else's dependent.
Google it. There are numerous articles and explanations, including:
At the bottom of this IRS page is a "See if You Qualify" tool button