Enacted by Congress in 1975, the Earned Income Tax Credit or EITC is a federal income tax credit for workers who don't earn a high income and who meet certain eligibility requirements. Those who qualify and claim the credit could pay less federal tax, pay no tax or even get a tax refund. You don't need to have a child to claim EITC. Also, there are special rules for individuals receiving disability benefits and members of the military.
Generally, income and family size determine eligibility and the EITC amount you can receive. To see EITC averages by State for current year tax filed and the nationwide average EITC amount, visit State by State Tax Return.
More in-depth information about EITC and the eligibility requirements can be found on the EITC Home page.