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Earned Income Tax Credit (EITC)

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    Earned Income Tax Credit (EITC)

    Claiming Your EITC

    If you qualify, you will claim your Earned Income Tax Credit when you file your federal tax return. To calculate the value of your EITC, you can use the Earned Income Credit Worksheet in your IRS Form 1040 instruction booklet. If you have a qualifying child, be sure to attach a Schedule EIC. You can ask the IRS to calculate your tax credit for you by noting an “EIC” on the Earned Income Credit line on your tax return.

    To see if you qualify for an EITC, and how much it might be, use the IRS EITC Assistant.

    Some Tips on Claiming an EITC and Tax Preparation

    Keep all your W-2's and maintain a record of who you have worked for during the year. This will make things simpler when it comes time to file your taxes.

    If you are on a limited income, do not pay someone to do your taxes. Use a Volunteer Income Tax Assistance (VITA) Center to file. Most centers can e-file your return for free. If you are self-employed, have all your receipts and a log of expenses ready for the tax preparer. To find a local VITA Center, check the Franchise Tax Board or the IRS VITA Site List.

    Be sure to file your taxes, even if your income is so low that you are not legally required to file. You might be eligible for an EITC or some other tax credit. Many families with children who qualify for an EITC may also be eligible for a Child Tax Credit (CTC).

    The following is a summary of the EITC requirements.

    Earned Income Credit Requirements for Tax Year 2024 (filing by April 2025)

    Requirements

    People without a Qualifying Child

    People with at least one Qualifying Child

    Adjusted Gross Income

    $18,591 for a single person

    $25,511 for a married couple

    One qualifying child:

    $49,084 for a single person

    $56,004 for a married couple

    Two qualifying children:

    $55,768 for a single person

    $62,688 for a married couple

    Three or more qualifying children:

    $59,899 for a single person

    $66,819 for a married couple

    Social Security Number

    Social Security Number valid for employment

    Social Security Number valid for employment

    Tax Status

    Joint tax return if married, unless separated for more than 6 months

    Joint tax return if married, unless separated for more than 6 months

    Citizenship

    Must be a U.S. citizen or legal resident. Or if you’re a nonresident alien, you must be married to a U.S. citizen or legal resident and file a joint tax return

    Must be a U.S. citizen or legal resident. Or if you’re a nonresident alien, you must be married to a U.S. citizen or legal resident and file a joint tax return

    Foreign Income

    Cannot claim foreign income or a foreign housing deduction using Form 2555

    Cannot claim foreign income or a foreign housing deduction using Form 2555

    Investment Income

    Cannot have investment income that exceeds $11,600

    Cannot have investment income that exceeds $11,600

    Earned Income

    Must have earned income

    Must have earned income

    Relationship

    Does not apply

    The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendent of any of these (for example, grandchild, niece, or nephew)

    Age

    Must be 25 to 64 years old

    Adult:

    No age requirements

    Children:

    Under age 19 at end of the year

    Under age 24 at the end of the year and a full-time student, or

    Any age if permanently and totally disabled

    Residency

    Must live in the U.S. for more than half of the year

    Must live in the U.S. for more than half of the year, some exceptions apply

    Qualifying Child

    Cannot be the qualifying child of another person

    Must have at least one qualifying child

    Each qualifying child can only be used by one family member when filing for the credit

    Dependent Child

    Cannot be the dependent of another person

    Cannot be the dependent of another person

    Tax Forms

    1040

    o have IRS figure the amount of your credit, enter “EIC” on the Earned Income Credit line of your tax form

    1040

    AND

    Schedule EIC

    To have IRS figure the amount of your credit, enter “EIC” on the Earned Income Credit line of your tax form

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