Taxpayers With Qualifying Children

If the taxpayer has a qualifying child, the taxpayer's earned income and adjusted gross income (AGI) must each be less than:

• $33,995 if the taxpayer has one qualifying child
  ($36,995 if Married Filing Jointly)
  
  
• $38,646 if the taxpayer has more than one qualifying child
  ($41,646 if Married Filing Jointly)

The taxpayer's Schedule EIC must include the name, age, and SSN for each qualifying child.

	A qualifying child cannot be used by more than one person to claim EIC and the taxpayer cannot be a qualifying child of another person. The tests for determining qualified children are covered in the next topic.