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.
Return to EITC Home Page
Use the EITC Assistant to Find out if Qualify for EITC
Find out if you are eligible for the Earned Income Tax Credit or EITC by answering some questions and providing basic income information. The Assistant also estimates the amount of your EITC. Click here for the English Version of the EITC Assistant o haga click aquí para seleccionar la Versión en Español del Asistente EITC.
Do You Qualify for EITC?
To qualify for Earned Income Tax Credit or EITC, you must have earned income from employment, self-employment or another source and meet certain rules. In addition, you must either meet the additional rules for Workers without a Qualifying Child or have a child that meets all the Qualifying Child Rules for you.
Earned income. Find out more about earned income here.
EITC Rules for Everyone. Find out about the rules you and your spouse, if you file a joint return, must meet to claim EITC.
Rules for Workers without a Qualifying Child:
- You (and your spouse, if filing a joint return) must have lived in the United States for more than half the tax year,
- Either you or your spouse, if filing a joint return, must be at least age 25 but under age 65,
- You (or you spouse, if filing a joint return) cannot qualify as a dependent of another person. If you are not sure if you or your spouse qualify as a dependent, read the rules in Publication 501, Exemptions, Standard Deduction, and Filing Information.
Qualifying Child Rules. Your child must pass the relationship, age, residency and joint return tests to be your qualifying child. All the tests must be met for each child you claim. Find the rules for a qualifying child for EITC here.
Special EITC Rules. There are special EITC rules for members of the military, ministers, members of the clergy, those receiving disability benefits and those impacted by disasters. Read more about the special EITC rules here.
EITC Income Limits, Maximum Credit Amounts and Tax Law Updates
See the EITC Income Limits, Maximum Credit Amounts and Tax Law Updates for the current year, previous years and the upcoming year.
Don’t overlook the state credit
If you qualify to claim EITC on your federal income tax return, you also may be eligible for a similar credit on your state or local income tax return. Twenty-two states, the District of Columbia, New York City and Montgomery County, Maryland, offer their residents an earned income tax credit. Find more information on states and local governments with EITC.
Other Resources and Tips for Claiming EITC
Errors can delay your refund or result in IRS denying your EITC claim. Click here to find out the most common errors in claiming EITC.
Free Help Preparing your Return. Visit a volunteer site. Trained community volunteers can help you by preparing your return and determining if you qualify for the Earned Income Tax Credit (EITC), and other refundable credits. Find Free tax return preapration for you by volunteers here.
Free File and Fillable Tax Forms are available for do-it-yourselfers. Find information on FreeFile and fillable tax forms here.
Choose a Paid Preparer with Care. If you pay someone to do your taxes, choose wisely. Click here for Tips on Choosing a Tax Return Preparer or click here to see a video on choosing a tax preparer and avoiding preparer fraud.
Read more about EITC in Publication 596 in English or, click here for the Publicacion 596SP,Credito por Ingreso del Trabajo.
Resources and Tips if you receive a Notice from IRS or are Audited.
Taxpayer Rights. Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS's obligations to protect them. The goal of the Taxpayer Rights Corner is to be your one-stop shop for taxpayer rights information during every step of your interaction with the IRS. Click here to visit the Taxpayer Rights Corner.
Did you receive a Notice? Reply to any IRS correspondence to get the EITC you deserve. Click here to find information on Understanding Your IRS Notice. Click here to find IRS Notices listed by the notice number.
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. Click on the following links for additional information:
Claiming EITC after IRS disallows the credit after an audit. 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. Click on the following links for the forms:
Click the Back Button to return to Previous Page or Return to EITC Home Page
| 
