Criteria to Qualify for the Earned Income Tax Credit

To qualify for the Earned Income Tax Credit (EITC), you must meet certain criteria. Here are the main qualifications:

  • Low- to moderate-income workers and families: The EITC is designed to help individuals and families with low to moderate incomes.
  • Earned income: You must have earned income from a job or self-employment. Earned income includes wages, salaries, and tips.
  • Age: You must be at least 25 years old but under 65 years old.
  • Residency: You must be a U.S. citizen or resident alien for the entire tax year.
  • Filing status: You must file as single, married filing jointly, head of household, or qualifying widow(er).
  • Dependents: You may qualify for a larger credit if you have one or more qualifying children.
  • Disability: If you are disabled, you may qualify for the EITC.
  • Military and clergy: Special rules apply to military personnel and clergy.