If you earn a low to moderate income, the Earned Income Tax Credit (EITC)  can help you by reducing the amount of tax you owe. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file. If EITC reduces your tax to less than zero, you may get a refund.

Who Qualifies for EITC?

You qualify for EITC if:

• You have earned income and adjusted gross income within certain limits; AND
• You meet certain basic rules; AND

You either:

• Meet the rules for those without a qualifying child; OR
• Have a child who meets all the qualifying rules for you, or your spouse if you file a joint return.

EITC has special rules for members of the military, members of the clergy and taxpayers with certain types of disability income or children with disabilities.

EITC Resources

The Internal Revenue Service (IRS) provides resources covering the Earned Income Tax Credit (EITC):

• Use the EITC Assistant to find out your filing status, if your child qualifies, if you are eligible, and the amount of credit you may receive.
• If you or your spouse is a nonresident alien, refer to Publication 519, U.S. Tax Guide for Aliens to find out if you qualify for EITC.