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Who Qualifies for the Earned Income Tax Credit (EITC)

Low- to moderate-income workers with qualifying children may be eligible to claim the Earned Income Tax Credit (EITC) if certain qualifying rules apply to them.

You may qualify for the EITC even if you can't claim children on your tax return. Find out how to claim the EITC without a qualifying child.

Beginning with tax year 2026, you must complete Schedule 3-A, Federal Public Benefit, if you are claiming the Earned Income Tax Credit. Check out the EITC Assistant to see whether you qualify.

Basic qualifying rules

To qualify for the EITC, you must:

Special qualifying rules

The EITC has special qualifying rules for:

If you're unsure if you qualify for the EITC, use our EITC Assistant.

Valid Social Security number

To qualify for the EITC, you, your spouse if filing jointly, and the child claimed must have a valid Social Security number (SSN) issued on or before the due date of the tax return (including extensions).

An SSN is not valid for the EITC if:

  • It was issued after the due date of your return (including extensions) or,
  • It was issued solely to apply for or receive a federally funded benefit (such as Medicaid) and does not authorize you to work.

Note: If you, your spouse, or your child has a Social Security card with “Not valid for employment” printed on it and the immigration status has changed to a U.S. citizen or permanent resident, ask the Social Security Administration for a Social Security card without the legend.

For more information about a valid Social Security number for the EITC, see Rule 2 in Publication 596, Earned Income Credit.

U.S. citizen or resident alien

To claim the EITC, you must be a U.S. citizen or resident alien all year. See Rule 4, in Publication 596, Earned Income Tax Credit.

If you were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and your spouse is a U.S. citizen or resident alien, and you choose to be treated as a U.S. resident.

Special rule for separated spouses

You can claim the EITC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of the tax year and either of the following apply.

  • You lived apart from your spouse for the last 6 months of tax year, or
  • You were legally separated according to your state law under a written separation agreement, or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of the tax year.

For more information, see Publication 501, Dependents, Standard Deductions, and Filing Information or use the Interactive Tax Assistant to find your filing status.

Claim the EITC without a qualifying child

You can claim the EITC without a qualifying child if you meet the EITC basic qualifying rules and you:

  • Lived in the United States for more than half the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. territories such as Guam, the Virgin Islands or Puerto Rico. For more information, see Rule 14 in Publication 596, Earned Income Credit.
  • Cannot be claimed as a qualifying child of another taxpayer or dependent of another person
  • Meet the age requirements. You must be at least age 25 but under age 65 at the end of the year. If married and filing a joint return, at least one spouse must meet the age rule.

Other credits you may qualify for

If you qualify for the EITC, you may also qualify for other tax credits.

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