Do I Qualify For The Earned Income Tax Credit?

Main EITC Requirements

To qualify for the earned income tax credit, you must:

• Have earned income during the tax year.
• Have a valid Social Security number issued by the due date of the return (including extensions).
• Be a U.S. citizen or resident alien for the entire tax year (or meet the IRS rules for certain nonresident aliens filing jointly).
• Avoid filing Form 2555 for foreign earned income.
• Have earned income and AGI below the IRS limits, and investment income below the annual maximum.
• Meet additional requirements if married, separated, and filing separately.

EITC Requirements for Filers Without Children

You can qualify for the EITC without a qualifying child if you meet the basic IRS requirements and:

• Live in the US for more than half the tax year.
• Can’t be claimed as another taxpayer’s dependent or qualifying child.
• Are at least 25 but younger than 65 at the end of the tax year.

Note: For joint returns, only one spouse needs to meet the age requirement.

EITC Requirements for Filers With Children

You may qualify for the EITC with a qualifying child if the child:

• Has a valid Social Security number issued by the due date of the return (including extensions).
• Is claimed as a qualifying child by only one taxpayer.
• Meets the age, relationship, residency, and joint return tests.

A qualifying child must meet all four IRS tests:

• Age: The child must be under age 24 and a full-time student for at least five calendar months during the year, or any age if permanently and totally disabled.
• Relationship: The child must be your child, stepchild, adopted child, eligible foster child, sibling, half-sibling, stepsibling, or a descendant of one of these relatives.
• Residency: The child generally must live with you in the United States for more than half the tax year.
• Joint return: The child generally can’t file a joint return with a spouse, unless the joint return was filed only to claim a refund of taxes withheld or estimated taxes paid.

Important: To qualify for the EITC, all three of these must be true:

• Your earned income is below the IRS limit.
• Your adjusted gross income (AGI) is below the IRS limit.
• Your investment income does not exceed the annual maximum.

EITC Income Limits

The income limits for the 2025 tax year (filed in 2026) are:

Source: Internal Revenue Service

The income limits for the 2026 tax year (filed in 2027) are:

Source: Internal Revenue Service

What Does & Doesn’t Count as Earned Income

EITC eligibility depends on what the IRS considers earned income. This generally includes income from work, but not investment income, retirement income, or certain benefits.

Source: Internal Revenue Service

EITC Investment Income Limit

To qualify for the Earned Income Tax Credit, your investment income must not exceed $11,950 for the 2025 tax year or $12,200 for the 2026 tax year.