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 $10,300; 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 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:
- $16,480 if you're not claiming a qualifying child ($22,610 if filing jointly)
- $43,492 if you're claiming 1 qualifying child ($49,622 if filing jointly)
- $49,399 if you're claiming 2 qualifying children ($55,529 if filing jointly)
- $53,057 if you're claiming 3+ qualifying children ($59,187 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, and
- You must be at least 18 if you are a qualified former foster youth or a qualified homeless youth, regardless of whether or not you are a specified student
- You must be at least age 19 if you aren't a specified student, qualified former foster youth, or qualified homeless youth
- You must be at least age 24 if you are a specified student, unless you are a qualified former foster youth, or qualified homeless youth
- You must be at least age 25 but under age 65 (at least one spouse must meet the age rule)
