Workers with low income who do not have a child may be able to claim Earned Income Tax Credit (EITC). Childless workers with low-income are believed to be the largest group of taxpayers who do not claim the credit.

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If you are 25 years old but under age 65 at the end of the year and had low wages, worked for yourself or had other earned income you may be able to claim the credit. If you are married, either you or your husband or wife must be at lease age 25 but under 65 at the end of the year. Check here for the income levels for this year and prior years.  Also, you may be able to claim the credit for the last few years.   

You can find out if you are eligible for the EITC by answering a few questions and providing basic income information, using the IRS' online EITC Assistant web tool. It's available in English and Spanish.

In short, to qualify for EITC, you must meet the following rules:

• Must have a valid Social Security Number
• You must have earned income from employment, self-employment or another source
• 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 filing a joint return
• You cannot be the qualifying child of another person
• If you do not have a qualifying child, you must:
  • be at least age 25 but under 65 at the end of the year,
  • live in the United States for more than half the year, and
  • not qualify as a dependent of another person
• Cannot file Form 2555 or 2555-EZ (related to foreign earned income)
• For 2009, your  investment income must be $3,100 or less.

If neither you nor your spouse meets the income test, you cannot claim the EITC. You should write "No" next to line 64a (Form 1040), line 40a (Form 1040A), or line 8a (Form 1040EZ) when you prepare your return.

Note:  If you or your spouse, if filing a joint return, are the qualifying child of another relative, you cannot claim EITC.  Read more about a Qualifying Child of More Than One Person.

Use our interactive tool, the  EITC Assistant to find out if you qualify and to calculate the amount of EITC you could get.

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