Topic no. 601, Earned Income Credit

You may qualify for the earned income tax credit (EITC) if you worked last year but earned a low or moderate income. EITC is a refundable tax credit, which means that even if you don't owe any tax, you can still receive a refund.

To qualify for the credit, your adjusted gross income (AGI) must be below a certain amount, and you must:

• Have a valid Social Security number (SSN) issued by the due date of your return (including extensions). If you (and your spouse if filing a joint return) don't have a valid SSN by the due date of your return (including extensions), you can't claim the EIC on either an original or an amended return, even if you later get an SSN.
• Have a qualifying child listed on Schedule EIC (Form 1040). The qualifying child must also have a valid SSN issued by the due date of the return (including extensions). If the child didn't have a valid SSN by the due date of your return (including extensions), you can't claim that child as a qualifying child in figuring the EIC on either your original or amended return, even if that child later gets an SSN. Individuals can claim the credit even if their children don't have valid SSNs if all eligibility requirements are met. In this instance, they would get the smaller credit available for EITC without a qualifying child.
• Meet certain rules if you are separated from your spouse and not filing a joint return. You can claim the credit if you are married, not filing a joint return, had a qualifying child who lived with you for more than half the year, and you lived apart from your spouse for the last six months of the year or are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and didn’t live in the same household as your spouse at the end of the year. If you meet these requirements, check the box at the top of Schedule EIC (Form 1040)
• Be a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien and filing a joint return
• Not file Form 2555 (related to foreign earned income)
• Not have investment income over $11,600
• Have earned income from employment or from self-employment
• Not be a qualifying child of another person (if you're filing a joint return, your spouse also can't be a qualifying child of another person)
• Have a qualifying child who meets the age, relationship, residency, and joint return tests, and isn't treated as the qualifying child of another person. Or, if you don't have a qualifying child, to be eligible for the EITC without a qualifying child you must meet the basic eligibility requirements and:
  • be at least age 25 but under 65 at the end of the year,
  • not be the dependent or qualifying child of another person, and
  • live in the United States for more than half of the year

If you qualify for the credit, the amount of your EITC will depend on your filing status, whether you have a qualifying child, and if so, how many, and the amount of your wages and income last year. Qualifying children must be listed on Schedule EIC (Form 1040) PDF.

For more information, see Publication 596, Earned Income Credit and visit Earned Income Tax Credit (EITC) or to see if you qualify, use the EITC Assistant.