Claiming EITC Without a Qualifying Child
You can claim the Earned Income Tax Credit (EITC) if you don’t claim a qualifying child for the EITC. But, you, or your spouse if you file a joint return, must have worked for someone, or run or own a business or farm AND earned less than $20,430 during 2016.
Who is Eligible
If you do not claim a child that qualifies you for EITC, you are eligible for EITC for those without a qualifying child if:
- You (and your spouse if you file a joint return) meet all the EITC basic rules AND
- You (and your spouse if you file a joint return) cannot be claimed as a dependent or qualifying child on anyone else's return, AND
- You (or your spouse if you file a joint return) are between 25 and 65 years old at the end of the tax year, usually Dec. 31.
If your filing status is married filing separately, you are ineligible to claim EITC.
If you or your spouse is a nonresident alien, see Publication 519, U.S. Tax Guide for Aliens, for additional guidance.
Special EITC rules for members of the military, members of the clergy and those receiving disability benefits.
Many persons with disabilities or persons having children with disabilities qualify for EITC.