What are the qualifications for the Earned Income Credit (EIC or EITC)?
To qualify for and claim the Earned Income Credit you must:
Have earned income
Have been a US citizen or resident alien for the entire tax year
Have a valid Social Security number (not an ITIN) for yourself, your spouse (if filing jointly), and any qualifying children on your return
Not have investment income exceeding $11,950
Not be filing a Form 2555 or 2555-EZ
File a return with the Single, Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse 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:
$19,104 if you're not claiming a qualifying child ($26,214 if filing jointly)
$50,434 if you're claiming one qualifying child ($57,554 if filing jointly)
$57,310 if you're claiming two qualifying children ($64,430 if filing jointly)
$61,555 if you're claiming three or more qualifying children ($68,675 if filing jointly)
If you're not claiming a qualifying child:
You (and your jointly-filing spouse) can't be claimed as a qualifying child or dependent on anyone else's return.
You must be at least age 25 but under age 65 (at least one spouse must meet the age rule).
