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).
What's a qualifying child for the Earned Income Credit?
To count as a qualifying child for EIC, your child must have a valid Social Security number (not an ITIN).
They must also:
Be your child (including legally adopted), stepchild, eligible foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece); and
Be permanently and totally disabled or under the age of 19 as of December 31, 2025 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly); and
Have lived with you (or your spouse, if filing jointly) for more than half the year in the United States (unless you were in the military); and
Not file jointly with their spouse unless they weren't required to file, but did so anyway to claim a tax refund.
Can I qualify for the Earned Income Credit if I didn't work, was unemployed, or am not required to file a return?
You don't qualify for the Earned Income Credit (EIC) unless you have earned income and meet all the other EIC qualifications.
Being unemployed, not working, or not meeting the filing threshold automatically disqualifies you from the EIC.
