Earned Income Tax Credit: What It Is and Who Qualifies
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- What is the earned income tax credit?
- Earned income credit requirements
- Earned income tax credit 2024
- Earned income tax credit 2025
- Who counts as a qualifying child for the earned income credit?
- Can I claim the EITC without a child?
- How to claim the earned income tax credit on your tax return
- When to expect your EITC refund
- Consequences of an EIC-related error
- Can I still get a past year's earned income tax credit?
What is the earned income tax credit?
Earned income credit requirements
- Age: If you're claiming the EITC without any qualifying children, you must be at least 25 years old but not older than 65. If you're claiming jointly without a child, only one spouse needs to meet the age requirement.
- Investment income cap: Your investment income must be $11,600 or less in 2024 (taxes filed in 2025). This limit rises to $11,950 for investment income earned in 2025 (taxes filed in 2026).
- Foreign income: You must not have to file Form 2555, Foreign Earned Income; or Form 2555-EZ, Foreign Earned Income Exclusion.
- Special rules for separated couples and others: You can qualify for the EITC if you’re separated but still married. To do so, you can’t file a joint tax return, and your child must live with you for more than half the year. You also must not have lived with your spouse during the last six months, or you must have a separation agreement or decree. There are also special rules for members of the military and the clergy, as well as for people who have disability income or who have children with disabilities
.
Earned income tax credit 2024
EITC income limits for 2024
Number of children | Maximum earned income tax credit | Max income: Single or head of household filers | Max income: Married joint filers |
---|---|---|---|
0 | $632 | $18,591 | $25,511 |
1 | $4,213 | $49,084 | $56,004 |
2 | $6,960 | $55,768 | $62,688 |
3 or more | $7,830 | $59,899 | $66,819 |
Earned income tax credit 2025
EITC income limits for 2025
Number of children | Maximum earned income tax credit | Max income: Single or head of household filers | Max income: Married joint filers |
---|---|---|---|
0 | $649 | $19,104 | $26,214 |
1 | $4,328 | $50,434 | $57,554 |
2 | $7,152 | $57,310 | $64,430 |
3 or more | $8,046 | $61,555 | $68,675 |
Who counts as a qualifying child for the earned income credit?
- The child can be your biological child, adopted child, stepchild, foster child or grandchild. The child also can be your sibling, half sibling, stepsibling, or any of their children.
- The child must be under 19 at the end of the year and younger than you or your spouse if you're filing jointly, OR, the child must be under 24 if they were a full-time student. There's no age limit for children who are permanently and totally disabled.
- The child must have lived with you or your spouse in the United States for more than half the year.
Can I claim the EITC without a child?
- You must have resided in the United States for more than half the year.
- No one can claim you as a dependent or qualifying child on their tax return.
- You must be at least 25 years old but not older than 64. If you are married filing jointly, at least one spouse must meet the age requirement.
How to claim the earned income tax credit on your tax return
When to expect your EITC refund
If the IRS denies your whole EIC claim:
- You must pay back any EIC amount you’ve been paid in error, plus interest.
- You might need to file Form 8862, "Information To Claim Certain Credits After Disallowance" before you can claim the EIC again.
- You could be banned from claiming EITC for the next two years if the IRS finds you filed your return with “reckless or intentional disregard of the rules.”
- You could be banned from claiming EITC for the next 10 years if the IRS finds you filed your return fraudulently.
Can I still get a past year's earned income tax credit?
2023 earned income tax credit
Number of children | Maximum earned income tax credit | Max income: Single or head of household filers) | Max income: Married joint filers |
---|---|---|---|
0 | $600 | $17,640 | $24,210 |
1 | $3,995 | $46,560 | $53,120 |
2 | $6,604 | $52,918 | $59,478 |
3 or more | $7,430 | $56,838 | $63,398 |
2022 earned income tax credit
Number of children | Maximum earned income tax credit | Max AGI,
single or head of household filers | Max AGI, married joint filers |
---|---|---|---|
0 | $560 | $16,480 | $22,610 |
1 | $3,733 | $43,492 | $49,622 |
2 | $6,164 | $49,399 | $55,529 |
3 or more | $6,935 | $53,057 | $59,187 |
2021 earned income tax credit
Number of children | Maximum earned income tax credit | Max AGI,
single or head of household filers | Max AGI, married joint filers |
---|---|---|---|
0 | $1,502 | $21,430 | $27,380 |
1 | $3,618 | $42,158 | $48,108 |
2 | $5,980 | $47,915 | $53,865 |
3 or more | $6,728 | $51,464 | $57,414 |
Article sources
- 1. Internal Revenue Service. Military and Clergy Rules for the Earned Income Tax Credit.
- 2. Internal Revenue Service. Publication 596: Earned Income Credit (EIC). Accessed Oct 22, 2024.
- 3. Internal Revenue Service. When To Expect Your Refund if You Claimed the Earned Income Tax Credit or Additional Child Tax Credit. Accessed Jan 23, 2025.
- 4. Internal Revenue Service. How to Claim the Earned Income Tax Credit (EITC). Accessed Oct 22, 2024.
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