Who Qualifies?
To see if you can claim the EITC, here's what you need to know:
Income Limits: Your Adjusted Gross Income (AGI) must be below a certain amount, which changes each year.
Social Security Number (SSN): You, and your spouse if filing jointly, must have a Social Security number valid for employment by the due date of your return (including extensions).
If you don't have an SSN by the deadline, you can't claim the EITC, even if you get one later.
Any qualifying child listed on Schedule EIC (Form 1040) also must have an SSN valid for employment by the due date of your return (including extensions).
Filing Status: There are specific rules if you're separated from your spouse and not filing jointly.
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, be sure to check the box at the top of Schedule EIC (Form 1040).
Citizenship: You generally need to be a U.S. citizen or resident alien all year. There are exceptions if you're a nonresident alien married to a U.S. citizen or resident alien and filing jointly.
Other Requirements:
You can't file Form 2555 (related to foreign earned income).
Your investment income must be below a certain limit ($11,600).
You must have earned income from employment or self-employment.
You can't be a qualifying child of another person.
Qualifying Child?
If you have a qualifying child, they must meet specific age, relationship, residency, and joint return tests. They also can't be claimed as a qualifying child by someone else.
No Qualifying Child? You May Still Be Eligible!
If you don't have a qualifying child, you might still get the EITC if you:
Are age 25 but under 65 at the end of the year,
Don't qualify as a dependent of another person, and
Lived in the United States for more than half of the year.
How Much Can I Get?
The amount of your EITC depends on your filing status, whether you have a qualifying child (and how many), and the amount of your income. Make sure to list any qualifying children on Schedule EIC (Form 1040).
Where Can I Learn More?
For detailed information and to see if you qualify, check out Publication 596, Earned Income Credit, and visit the official IRS Earned Income Tax Credit (EITC) page. It's worth a look to see if you can boost your refund!