Earned Income Credit

Earned Income Credit

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. You can also claim the EITC without a qualifying child if certain conditions are met.

Basically rules, To qualify for the EITC, you must:

  • Have worked and earned income under $57,414

  • Have investment income below $10,000 in the tax year 2021

  • Have a valid Social Security number by the due date of your 2021 return (including extensions)

  • Be a U.S. citizen or a resident alien all year

  • Not file Form 2555 (Ref: foreign earned income)

The EITC has special qualifying rules for:

  • Military members

  • Clergy members

  • Taxpayers and their relatives with disabilities

If you're unsure if you qualify for the EITC, use our Qualification Assistant.

In 2021, to qualify for the EITC, you can use one of the following statuses:

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2021, and either of the following apply.

  • You lived apart from your spouse for the last 6 months of 2021, or

  • You are 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 2021.

If you're unsure about your filing status, use our EITC Qualification Assistant or the Interactive Tax Assistant.

There are special rules if you or your spouse are a nonresident alien.