Earned Income Tax Credit
Also known as: EITC, EIC
The EITC is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children.
At a Glance
- Must have earned income from employment or self-employment.
- AGI must be less than $18,591 (single) or $25,511 (married)with no qualifying children (2024 tax ...
- AGI limits increase with qualifying children:1 child: $49,084/$56,0042 children: $55,768/$62,6883...
- Investment income must be $11,600 or less (2024).
- + 4 more requirements below
Eligibility Requirements
Earned Income
RequiredMust have earned income from employment or self-employment.
earned_income
>
0 dollars
Income Limit (No Children)
RequiredAGI must be less than $18,591 (single) or $25,511 (married)with no qualifying children (2024 tax year).
adjusted_gross_income
<
18591 dollars
All of:
-
AND
qualifying_children= 0
Income Limit (With Children)
RequiredAGI limits increase with qualifying children:1 child: $49,084/$56,0042 children: $55,768/$62,6883+ children: $59,899/$66,819
adjusted_gross_income
<
59899 dollars
Investment Income Limit
RequiredInvestment income must be $11,600 or less (2024).
investment_income
<
11600 dollars
Filing Status
RequiredCannot file as married filing separately.
filing_status
not in
[married_filing_separately]
Citizenship/Status
RequiredMust be a U.S. citizen or resident alien for the entire year.
citizenship_status
in
[us_citizen, resident_alien_full_year]
Valid SSN
RequiredYou, your spouse (if filing jointly), and any qualifyingchildren must have valid Social Security numbers.
has_valid_ssn
=
true
Not a Dependent
RequiredCannot be claimed as a dependent on another person's return.
can_be_claimed_as_dependent
=
false
Ruleset effective: 2024-01-01
Quick Info
- Agency
- SSA
- Category
- Tax
- Last Verified
- 2026-01-13