This topic described how to determine whether a taxpayer may be eligible for the earned income credit.

To qualify for the earned income tax credit, all taxpayers must:

• Have a valid SSN (both spouses on a joint return must have SSNs)
• Not use the Married Filing Separately filing status
• Not be a nonresident alien, unless filing a joint return with a U.S. citizen or resident alien
• Not be the qualifying child of another person
• Have earned income during the year
• Not have investment income of more than $2,950
• Not file Form 2555 or Form 2555-EZ