Earned Income Tax Credit

{"service_id":"eitc","effective_date":"2024-01-01","rules":[{"id":"earned-income","key":"earned_income","operator":"greater_than","value":0,"unit":"dollars","requirement":"required","label":"Earned Income","description":"Must have earned income from employment or self-employment."},{"id":"income-limit-no-children","key":"adjusted_gross_income","operator":"less_than","value":18591,"unit":"dollars","requirement":"required","label":"Income Limit (No Children)","description":"AGI must be less than $18,591 (single) or $25,511 (married)\nwith no qualifying children (2024 tax year).\n","conditions":[{"id":"no-children","key":"qualifying_children","operator":"equals","value":0}]},{"id":"income-limit-with-children","key":"adjusted_gross_income","operator":"less_than","value":59899,"unit":"dollars","requirement":"required","label":"Income Limit (With Children)","description":"AGI limits increase with qualifying children:\n1 child: $49,084/$56,004\n2 children: $55,768/$62,688\n3+ children: $59,899/$66,819\n"},{"id":"investment-income","key":"investment_income","operator":"less_than","value":11600,"unit":"dollars","requirement":"required","label":"Investment Income Limit","description":"Investment income must be $11,600 or less (2024)."},{"id":"filing-status","key":"filing_status","operator":"not_in","values":["married_filing_separately"],"requirement":"required","label":"Filing Status","description":"Cannot file as married filing separately."},{"id":"citizenship","key":"citizenship_status","operator":"in","values":["us_citizen","resident_alien_full_year"],"requirement":"required","label":"Citizenship/Status","description":"Must be a U.S. citizen or resident alien for the entire year.\n"},{"id":"ssn","key":"has_valid_ssn","operator":"equals","value":true,"requirement":"required","label":"Valid SSN","description":"You, your spouse (if filing jointly), and any qualifying\nchildren must have valid Social Security numbers.\n"},{"id":"not-dependent","key":"can_be_claimed_as_dependent","operator":"equals","value":false,"requirement":"required","label":"Not a Dependent","description":"Cannot be claimed as a dependent on another person's return."}]}