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How to Claim the Earned Income Tax Credit (EITC)

Basic Rules for Claiming the EITC                                                                                                                                      

Social Security Number

You, your spouse and any qualifying child you list on your tax return must each have a Social Security number that is valid for employment.

Filing Status

You must file:

  • Married filing jointly
  • Head of household
  • Qualifying widow(er)
  • Single                                                                          

You can't claim EITC if your filing status is “married filing separately”.

If you, or your spouse, are a nonresident alien, see IRS Publication 519, U.S. Tax Guide for Aliens, to find out if you are eligible for EITC.

Earned Income

Income limits change every year. The numbers below are for Tax Year 2015 and are used as an example. 

  • Your tax year investment income must be $3,400 or less for the year.
  • Must not file Form 2555, Foreign Earned Income or Form 2555-EZ, Foreign Earned Income Exclusion.
  • Your total earned income must be at least $1.

Both your earned income and adjusted gross income (AGI) must be no more than:

Filing Status

Qualifying Children Claimed

 

Zero

One

Two

Three or More

Single, Head of Household or Surviving Spouse

$14,820

$39,131

$44,454

$47,747

Married Filing Jointly

$20,330

$44,651

$49,974

$53,267

 

Additional Rules                                                                                                                         

Qualifying Child

If you, and your spouse file a joint return, meet the criteria above and you have a child who lives with you, you may be eligible for EITC. Each child you claim must pass the relationship, age, residency and joint return tests to be your qualifying child. See the IRS’ Qualifying Child rules for guidance.  If you have a qualifying child, you must file the Schedule EIC listing the children with either the Form 1040A or the Form 1040.

If you and your spouse file a joint return, meet the basic EITC rules, but don’t have a qualifying child, you qualify for the EITC if:

  • You resided in the United States for more than half of the year; AND
  • You cannot be claimed as a dependent or qualifying child on anyone else's return; AND
  • You were at least 25 but under 65 years old at the end of the tax year.

Filing Your Tax Return

You can't get EITC unless you file a Federal tax return and claim it.

Documents Needed

You will need the following documents to complete your tax return: 

  • Social Security cards, a Social Security number verification letter, or other U.S. government identification for all persons listed on the return.
  • Birth dates for all persons listed on the return.
  • Copies of last year's federal and state returns, if you have them.
  • All income statements: Forms W-2 and 1099, Social Security, unemployment and other statements, such as pensions, stocks, interest and any documents showing taxes withheld. If you own or run a business or farm, you’ll need documentation of your income.
  • All expense records, such as tuition, mortgage interest, or real estate taxes. If you own or run a business or farm, you’ll need documentation of all your expenses.
  • Bank routing numbers and account numbers to direct deposit any refund.
  • Dependent child care information: name and address of paid caretakers and either their Social Security number or other tax identification number.
  • If you purchased coverage through the Health Insurance Marketplace, Form 1095-A, Health Insurance Marketplace Statement.

Want to Prepare Your Own Return?

Visit the IRS’ website for a list of online tools you can use to prepare and file your federal return for free.  Some of these online tools will also let you prepare and file your state return for free as well.

The IRS also offers Free File Fillable Forms. This option does not offer state tax returns and performs only basic calculations. You submit the completed forms to IRS electronically for faster processing.                                                                                                                                                                                                                                                                          

Using Volunteer or Paid Preparers? 

Make sure you have:

  • All of the documents listed above
  • Your valid driver's license or other photo ID

If you e-file a joint return, both spouses will need to sign the return