In order to claim the Earned Income Tax Credit, you cannot exceed maximum adjusted gross income levels. For people without a qualifying child, adjusted gross income must be below $18,591 ($25,511 for a couple). A person with only one qualifying child can have adjusted gross income up to $49,084 ($56,004 for a couple). Those with 2 qualifying children can have adjusted gross income up to $55,768 ($62,688 for a couple). Those with 3 or more qualifying children can have adjusted gross income up to $59,899 ($66,819 for a couple). The figures given here are for tax year 2024. Figures adjust annually.

You must have at least some earned income to qualify for an EITC. If you live completely on unearned income (including SSI or SSDI), you are not eligible. You also cannot claim foreign income or have investment income that exceeds $11,600 (for tax year 2024).

If you do not claim any qualifying children, you must be 25 to 64 years old to qualify for an EITC. If you have a qualifying child, there is no age requirement.

Children must meet IRS relationship, residency, age, and support requirements to be considered “qualifying children” under EITC. Only one family member can claim the qualifying child or children on their tax return.

If you’re married, you cannot file your taxes as “married filing separately” and qualify for an EITC. You must file a joint tax return.