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ITG FAQ #15 Answer-Can income earned from the exercise of treaty-based fishing rights or from nontaxable sources be used to qualify for the EITC?

Can income earned from the exercise of treaty-based fishing rights, or from other nontaxable sources such as earnings directly derived from allotted land be used to qualify for the Earned Income Tax Credit (EITC)?

No. In general, EITC can only be computed based on reportable earned income. This means that wages or self-employment earnings from the exercise of treaty-based fishing rights, as well as other types of nontaxable income such as income directly derived from allotted land, may not be considered for purposes of qualifying for EITC.

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Page Last Reviewed or Updated: 10-Dec-2014