Who Can Claim the Earned Income Tax Credit

The basic rules for who can claim the EITC

The Earned Income Tax Credit is available to people who work and earn below certain income limits. You must have earned income — money from a job, self-employment, or farm work — to claim it. The IRS sets income thresholds that change each year, and they depend on your filing status and how many children you claim as dependents.

You also need a valid Social Security number, be a U.S. citizen or resident alien, and file a tax return. Even if you owe no tax, you can file to claim the EITC, and the IRS will send you the credit as a refund. This is called a refundable credit, which means you can receive money back even if you paid nothing in taxes.

Key Takeaways

You must have earned income from work to claim the EITC; investment income or unemployment benefits do not count.
Income limits vary by year and filing status, ranging from roughly $16,000 to $63,000 depending on whether you have children.
You can claim the credit for yourself with no children, or for one, two, or three or more may have access to children.
The IRS publishes updated income limits and credit amounts each January, so you should check the current year's rules before filing.

Income limits and credit amounts by filing status

The IRS raises income limits and credit amounts each year to account for inflation. For 2024, the maximum credit ranges from $600 if you have no children to $3,995 if you have three or more may have access to children. The income threshold at which the credit phases out also depends on your filing status: single filers, married couples filing jointly, and heads of household each have different limits.

Because these numbers change annually, the IRS publishes them in January on its website and in Publication 596. You can also find them on the EITC page at IRS.gov. If your income is close to the limit, check the current year's numbers before you file — being off by a few hundred dollars can mean the difference between claiming the credit and not.

What counts as earned income

Earned income means money you received for work. This includes wages from a job, net profit from self-employment, and farm income. It does not include investment income (interest, dividends, capital gains), rental income, Social Security benefits, unemployment benefits, workers' compensation, or disability payments.

If you are self-employed, your net profit from Schedule C counts as earned income. If you received a W-2 from an employer, that is earned income. If you received a 1099 for contract work, that is also earned income. The key is that you performed work and received payment for it.

may have access to children and the child tax credit relationship

To claim the EITC for a child, that child must be your biological child, stepchild, adopted child, or foster child. They must live with you for more than half the year, be under age 17 at the end of the tax year, and have a valid Social Security number. The child cannot claim themselves as a dependent on their own return.

The EITC and the Child Tax Credit are separate credits, and you can claim both for the same child if you meet the rules for each. The EITC is based on your earned income and filing status, while the Child Tax Credit is based on the child's age and your income. Many families receive both, but the rules for who counts as a may have access to child differ slightly between them.

Age and residency requirements

If you are claiming the EITC for yourself with no children, you must be at least 25 years old and under 65 at the end of the tax year. If you are 65 or older, you cannot claim the credit for yourself alone. However, if you have a may have access to child, age does not matter — you can claim the EITC at any age.

You must be a U.S. citizen or resident alien for the entire tax year. If you are a nonresident alien, you cannot claim the EITC. You also need a valid Social Security number, not an Individual Taxpayer Identification Number (ITIN). Your spouse, if you file jointly, must also have a valid Social Security number.

Filing status and marriage rules

You can claim the EITC if you file as single, head of household, or married filing jointly. You cannot claim it if you file as married filing separately. If you are married, you must file a joint return to claim the credit — filing separately disqualifies you entirely.

If you are divorced or legally separated, you file as single or head of household (if you have a may have access to child and meet other tests). If you are widowed, you may be able to file as married filing jointly for the year of your spouse's death and the next two years, which keeps you in the higher income bracket for the EITC.

How to report the EITC on your tax return

You report the EITC on Form 1040 or Form 1040-SR (for people 65 and older). If you have a may have access to child, you also file Schedule EIC with your return to list the child's name, age, and Social Security number. The IRS uses this information to verify that the child meets the relationship, age, and residency tests.

You can file on your own using tax software, through a tax preparer, or with help from a free tax site. Many community organizations and libraries offer free tax filing assistance through the IRS Volunteer Income Tax Assistance (VITA) program. If you file with a preparer, make sure they understand the EITC rules, because errors on Schedule EIC can delay your refund or trigger an audit.

Frequently Asked Questions

Can I claim the EITC if I did not work the full year?

Yes. You can claim the EITC if you had earned income for any part of the year, as long as your total earned income and adjusted gross income fall below the limit. Part-time work, seasonal work, or a job you left partway through the year all count.

What happens if I claim a child who does not meet the rules?

The IRS may deny the credit and ask you to repay it. If the error was unintentional, you may owe only the credit amount plus interest. If the IRS determines the error was intentional, you could face a penalty of 20 to 75 percent of the credit amount. Always verify the child's age, residency, and relationship before you file.

Can I claim the EITC if I have investment income?

You can claim it as long as your investment income is below $11,000 for 2024 (this limit changes yearly). If your investment income exceeds the limit, you cannot claim the EITC that year, even if your earned income is low enough.

Do I have to file a tax return to get the EITC?

Yes. You must file Form 1040 or 1040-SR, even if you owe no tax. The IRS does not send the EITC automatically — you have to claim it on your return. If you do not file, you lose the credit for that year.

What if my income is right at the limit?

If your income is at or below the limit for your filing status and number of children, you can claim the credit. The IRS rounds to the nearest dollar, so being a few dollars over the limit may still allow you to claim it. Check the exact limit for your filing status in the current year's Publication 596.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.