If you’re like millions of Americans, you work hard but you don’t earn a high income and want to keep more of what you earn. The Earned Income Tax Credit also called EITC or more simply EIC is a credit for people who earn low-to-moderate incomes. EITC can reduce your taxes, and can mean a refund. In simple terms, working families and individuals keep more of what they earn.

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Will you qualify for EITC this year?

Find out if you are eligible for the Earned Income Tax Credit (EITC) by answering some questions and providing basic income information using the EITC Assistant in English or the EITC Assistant in Spanish.

See the EITC Income Limits, Maximum Credit Amounts and Tax Law Updates for the current year, previous years and the upcoming year.

You must meet the following EITC requirements:

• Must have a valid Social Security Number
  
• You must have earned income from your job, working for yourself or another souce.
  
• Your filing status cannot be married, filing separately.
  
• You must be a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien and filing a joint return.
  
• You cannot be a qualifying child of another person.
  
• Cannot file Form 2555 or 2555-EZ ( related to foreign income)
• Can have only limited amount of investment income; see EITC Income Limits, Maximum Credit Amounts and Tax Law Updates for the amount.

Special rules may apply  if you are in the military, a minister, a member of the clergy, were impacted by a disaster or received disability benefits

Watch out for common errors!

• Claiming a child who does not meet all of the qualifying child tests, relationship, age, residency and joint return.
• Social Security number or last name mismatches.
• Filing as single or head of household when married.
• Over or under reporting of income.

EITC errors can potentially delay or even result in denial of the EITC portion of a refund.

Helpful Tools

Use all of our tools to help ensure that the EITC is determined correctly. There’s a lot to know about qualifying for the Earned Income Credit, however the most important thing to know is we can help.

• EITC Assistant
• EITC Publications and Other Resources
• Free Help
  You may want to visit a volunteer site. Trained community volunteers can help you with special credits such as the Earned Income Tax Credit (EITC), Child Tax Credit, and Credit for the Elderly for which you may qualify.
• Free File and Fillable Tax Forms are available for do-it-yourselfers
• Low Income Taxpayer Clinics (LITCs)
  LITCs represent low income taxpayers before the Internal Revenue Service. They also assist taxpayers in audits, appeals, and collection disputes and can help taxpayers respond to IRS notices and correct account problems.
• Taxpayer Rights

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Choosing a tax preparer

• You are responsible for what's on your tax return
• Seek out a reputable professional
• Locate an Authorized e-file Provider
• Don't Be Taken In By Tax Scams

Did you receive a Notice?

Reply to any IRS correspondence to get the EITC you deserve

• Individual Filer Notices
• Understanding Your IRS Notice

Examination Process

The process of selecting an income tax return for examination is usually identified from computer programs or information that indicates a return has incorrect amounts. The examination may or may not result in a change to your tax or credits.

• Pub 3498 The Examination Process
• Pub 3498-A The Examination Process (Examinations by Mail)
• Pub 556 Examination of Returns, Appeal Rights, and Claims for Refund

Claiming EITC after an audit disallowance

If your earned income tax credit (EITC) for any year after 1996 was disallowed or reduced by the IRS, you may need to complete an additional form the next time you claim the credit.

• Form 8862 Information to Claim Earned Income Credit After Disallowance
• Form 8862SP Information to Claim Earned Income Credit After Disallowance (Spanish Version)
• Publication 596 Earned Income Credit
• Publication 596SP Earned Income Credit (Spanish Version)

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