The American Recovery and Reinvestment Act (ARRA) provided a temporary increase in the earned income tax credit (EITC) for taxpayers with three or more qualifying children and increased the beginning point of the phase-out range for the credit for all married couples filing a joint return for 2009 and 2010. The Tax Relief and Job Creation Act of 2010 extended these changes to 2011 and 2012.
The Education Jobs and Medicaid Assistance Act of 2010 repealed the Advance EITC. It is no longer available to workers. Individuals who received Advance EITC during any tax year must file a tax return to report the payments even if they owe no tax or are not otherwise required to file.
|
Number of Qualifying Children |
For Single/Head of Household or Qualifying Widow(er), Income Must be Less Than |
For Married Filing Jointly, Income Must be Less Than |
Range of EITC |
|
No Child |
$13,660 |
$18,740 |
$2 to $464 |
|
One Child |
$36,052 |
$41,132 |
$9 to $3,094 |
|
Two Children |
$40,964 |
$46,044 |
$10 to $5,112 |
|
Three or More Children |
$43,998 |
$49,078 |
$11 to $5,751 |

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Last updated: 11/22/11