Who qualifies for the EITC
You may qualify for the EITC if:
- You have earned income from a job, self-employment, or a business. Investment income, Social Security, and alimony don’t count.
- Your earned income and AGI fall under the IRS limit for your filing status and number of children.
- Your investment income stays at or below $12,200 for 2026 ($11,950 for 2025).
- You, your spouse, and any qualifying child have a valid Social Security number.
- You’re a U.S. citizen or resident alien for the entire year.
- You don’t file as Married Filing Separately, unless you meet the IRS’s separated-spouse exception.
Forms you need: Form 1040 and Schedule EIC
Every EITC claim starts with Form 1040. If claiming for a qualifying child, you also need Schedule EIC, listing each child’s:
- Name
- SSN
- Date of birth
- Relationship to you
- Months lived with you
Note: Without a qualifying child, Schedule EIC isn’t required.
Step-by-step: how to claim the EITC
- Confirm your earned income, AGI, and investment income fall under the limits for your filing status and number of qualifying children.
- Gather Social Security numbers for yourself, your spouse, and any qualifying children.
- File Form 1040 and, if you have a qualifying child, attach Schedule EIC.
- Choose direct deposit if you want your refund to process faster.
- Track your refund using Where’s My Refund. EITC refunds can’t go out before mid-February.
If the IRS denied your EITC before
If the IRS denied your EITC claim in a previous year, you generally need to file Form 8862 before claiming the credit again. Skipping this step is a common reason returns get delayed.
When to expect your EITC refund
Like the Additional Child Tax Credit, the EITC triggers a mandatory refund hold, so the IRS can’t release any part of a refund that includes it before mid-February, regardless of when you filed. You can track your refund using the Where’s My Refund tool once the hold lifts.
