Earned Income Tax Credit (EITC)

Claiming Your EITC

If you qualify, you can claim your Earned Income Tax Credit on your federal tax return, IRS Form 1040. If you have a qualifying child, be sure to attach a Schedule EIC.

To calculate the value of your EITC, you can use the Earned Income Credit Worksheet in your 1040 instruction booklet. Or you can ask the IRS to calculate it for you by noting “EIC” on the Earned Income Credit line on your tax return.

You can use the IRS EITC Assistant to help figure out whether or not you are eligible for an EITC.

For an estimate of the value of your EITC, use the Center on Budget and Policy Priorities Earned Income Tax Credit Estimator.

Some Tips on Claiming an EITC and Tax Preparation

Keep all your W-2's and maintain a record of who you have worked for during the year. This will make things simpler when it comes time to file your taxes.

If you are on a limited income, do not pay someone to do your taxes. Use a Volunteer Income Tax Assistance (VITA) Center to file. Most centers can e-file your return for free. If you are self-employed, have all your receipts and a log of expenses ready for the tax preparer. To find a local VITA Center, check 2-1-1 Arizona or the IRS VITA Site List.

Be sure to file your taxes, even if your income is so low that you are not legally required to file. You might be eligible for an EITC or some other tax credit. Many families with children who qualify for an EITC may also be eligible for a Child Tax Credit (CTC).

The following is a summary of the EITC requirements.

Earned Income Credit Requirements for Tax Year 2024 (filing by April 2025)
Requirements	People without a Qualifying Child	People with at least one Qualifying Child
Adjusted Gross Income	$18,591 for a single person $25,511 for a married couple	*One qualifying child:* $49,084 for a single person $56,004 for a married couple *Two qualifying children:* $55,768 for a single person $62,688 for a married couple *Three or more qualifying children:* $59,899 for a single person $66,819 for a married couple
Social Security Number	Social Security Number valid for employment	Social Security Number valid for employment
Tax Status	Joint tax return if married, unless separated for more than 6 months	Joint tax return if married, unless separated for more than 6 months
Citizenship	Must be a U.S. citizen or legal resident. Or if you’re a nonresident alien, you must be married to a U.S. citizen or legal resident and file a joint tax return	Must be a U.S. citizen or legal resident. Or if you’re a nonresident alien, you must be married to a U.S. citizen or legal resident and file a joint tax return
Foreign Income	Cannot claim foreign income or a foreign housing deduction using Form 2555	Cannot claim foreign income or a foreign housing deduction using Form 2555
Investment Income	Cannot have investment income that exceeds $11,600	Cannot have investment income that exceeds $11,600
Earned Income	Must have earned income	Must have earned income
Relationship	Does not apply	The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendent of any of these (for example, grandchild, niece, or nephew)
Age	Must be 25 to 64 years old	*Adult:* No age requirements *Children*: Under age 19 at end of the year Under age 24 at the end of the year and a full-time student, or Any age if permanently and totally disabled
Residency	Must live in the U.S. for more than half of the year	Must live in the U.S. for more than half of the year, some exceptions apply
Qualifying Child	Cannot be the qualifying child of another person	Must have at least one qualifying child Each qualifying child can only be used by one family member when filing for the credit
Dependent Child	Cannot be the dependent of another person	Cannot be the dependent of another person
Tax Forms	1040 To have IRS figure the amount of your credit, enter “EIC” on the Earned Income Credit line of your tax form	1040 AND Schedule EIC To have IRS figure the amount of your credit, enter “EIC” on the Earned Income Credit line of your tax form

EITC

Try It

Claiming Your EITC

Some Tips on Claiming an EITC and Tax Preparation

Learn more

Benefits and Work Calculator

School and Work Calculator

Managing Your Benefits While Working

Get Expert Help