Basic Qualifications

• You must have a social security number, be a U.S. citizen or Resident Alien, a U.S. resident for more than half of the year. You must have earned income (this may include disability), not be a qualifying child or dependent, not have filed Foreign Earned Income and not be married, filing separately.
  
  

Adjusted Gross Income (AGI) Requirements

• If you are married (filing together) with more than one qualifying child, your AGI cannot exceed $41,646 ($38,646 if single). If you are married (filing together) and have one child, your AGI cannot exceed $36,995 ($33,995 if single). If you are married (filing together) and do not have a child, your AGI cannot exceed $15,880 ($12,880 if single).
  
  

Qualifying Child

• To be considered a qualifying child, your child must pass the residency, age and relationship tests. Visit IRS Publication 596 for details. Your child cannot be claimed by more than one person.
  
  

Investment Income

• Income from investments must be less than $2,950 to qualify for the EITC.
  
  

No Child

• If you do not have a qualifying child, you (or your spouse) must be between the ages of 25 and 65.