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.

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. citizens or resident alien all year.

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.

Filing status

Eligible filing statuses to claim EITC:

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

Married filing separate

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.

Head of household

You can claim the head of household filing status if you're not married, had a qualifying child living with you more than half the year, and you paid more than half the costs of keeping up your home.

Costs include:

  • Rent, mortgage interest, real estate taxes and home insurance
  • Repairs and utilities
  • Food eaten in the home
  • Some costs paid with public assistance

Costs don't include:

  • Clothing, education, and vacations expenses
  • Medical treatment, medical insurance payments and prescription drugs
  • Life insurance
  • Transportation costs like insurance, lease payments or public transportation
  • Rental value of a home you own
  • Value of your services or those of a member of your household

Qualifying surviving spouse

To file as a qualifying widow or widower, all the following must apply to you:

  • You could have filed a joint return with your spouse for the tax year they died.
  • Your spouse died less than 2 years before the tax year you're claiming the EITC, and you did not remarry before the end of that year.
  • You paid more than half the cost of keeping up a home for the year.
  • You have a child or stepchild you can claim as a relative (this does not include a foster child) and the child lived in your home all year.

Note: There are exceptions for temporary absences and for a child who was born or died during the year and for a kidnapped child. For more information, see Qualifying Child Rules, Residency.

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
  • 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.

Resources

Page Last Reviewed or Updated: 30-Sep-2025