Who Qualifies for the Earned Income Tax Credit and How to Claim It

Who can claim the EITC

The Earned Income Tax Credit is for people who work and earn below certain income limits. You must have earned income — from a job, self-employment, or farm work — to claim it. If you have no earned income, you cannot claim the EITC, even if you receive other income like Social Security or unemployment benefits.

The income limits change every year and depend on three things: how much you earned, whether you're filing alone or married, and whether you have children. For 2024, the maximum income to claim the EITC ranges from about $17,000 (if you have no children) to about $63,000 (if you have three or more children). The IRS publishes updated limits each January on their website.

You also must be a U.S. citizen or resident alien with a valid Social Security number. If you're married, your spouse must have a Social Security number too, even if they didn't work.

Key Takeaways

• You must have earned income from work to claim the EITC — unemployment, disability, or investment income does not count.
• Your total income must fall below the yearly limit for your filing status and number of children, which the IRS updates each January.
• You claim the EITC on your tax return using Form 1040 and Schedule EIC, filed with the IRS either on paper or through tax software.
• If you expect to owe little or no tax, you can still claim the EITC and receive money back — it is refundable for most filers.
• The IRS does not notify you that you may be may be able to access; you must file a return or use a free tax preparation service to claim it.

Income limits by filing status and children

The EITC income limits are different for each household type. If you file as single with no children, your earned income must be under roughly $17,000. If you file as single with one child, the limit is around $46,000. With two children, it rises to about $52,000, and with three or more children, it reaches about $63,000. These numbers shift slightly each year.

If you're married filing jointly, the limits are higher. With no children, you can earn up to roughly $24,000. With one child, the limit is around $52,000. With two children, it's about $58,000, and with three or more, it's roughly $63,000.

Your "earned income" includes wages from a job, net profit from self-employment, and farm income. It does not include tips you didn't report to your employer, rental income, interest, dividends, or money from government benefits. If you're unsure whether your income counts, the IRS Publication 596 lists what does and doesn't may have access to.

How to file for the EITC

You claim the EITC by filing a federal tax return, even if you owe no tax and no one is required to file. You'll use Form 1040 (the main tax form) and Schedule EIC (the EITC worksheet). If you have children, you'll also need to list them on Schedule EIC with their Social Security numbers.

You have three ways to file: on paper by mail, through free IRS tax software, or with a tax preparer. The IRS Free File program offers free tax software to people earning below a certain threshold — usually around $79,000 — and includes EITC calculation. Many nonprofits and community centers also offer free tax preparation through the Volunteer Income Tax Assistance (VITA) program. To find a VITA site near you, search the IRS locator at irs.gov or call 211.

If you file on paper, you mail Form 1040 and Schedule EIC to the IRS address for your state, which is listed in the tax instruction booklet. If you use tax software or a preparer, they will handle the forms for you and file electronically, which is faster.

What documents you need before you file

Gather these items before you start your return: your Social Security number, your spouse's Social Security number (if married), your children's Social Security numbers and dates of birth (if claiming the EITC with children), and proof of your earned income. Proof of earned income is usually a W-2 form from your employer, which they must send you by January 31st each year. If you're self-employed, you'll need records of what you earned and what you spent running your business.

You'll also need your filing status (single, married filing jointly, head of household, etc.), the number of months you lived in the U.S. during the year, and information about anyone else who lived with you. If you have children, you need to confirm they are your biological children, stepchildren, foster children, or siblings, and that they lived with you for more than half the year.

Keep these documents together but do not mail them with your return unless the IRS asks for them. The IRS may request proof later if they review your return.

When to file and when you'll receive money

You can file your tax return starting in late January each year, after the IRS opens the filing season. The deadline to file is April 15th, though you can request an extension if you need more time. Filing earlier means you'll receive your refund sooner — most refunds arrive within 21 days of filing electronically.

The EITC is refundable, which means if the credit is larger than the tax you owe, the IRS sends you the difference as a refund. For example, if you owe $200 in tax but your EITC is $1,500, you'll receive $1,300 back. This is true for most filers, though the rules are slightly different if you have no children.

If you filed your return and haven't received your refund within 21 days, you can check the status using the IRS "Where's My Refund?" tool at irs.gov. You'll need your Social Security number, filing status, and the exact refund amount from your return.

What happens if the IRS questions your return

The IRS reviews some EITC returns more closely than others, especially those with children. If they have questions, they'll mail you a letter explaining what they need. You'll have a deadline — usually 30 days — to respond with documents or an explanation.

Common reasons for review include a child's Social Security number, whether the child lived with you for the required time, or whether your income was reported correctly. If you used a tax preparer or VITA volunteer, they may help you respond. You can also contact the IRS directly using the phone number on the letter.

If the IRS determines you were not may be able to access for the EITC, they'll reduce or remove the credit and may ask you to repay part of your refund. You have the right to appeal their decision if you disagree.

Frequently Asked Questions

Can I claim the EITC if I'm self-employed?

Yes. Self-employed people can claim the EITC if their net profit from self-employment is below the income limit. You'll report your income on Schedule C (Profit or Loss from Business) and then claim the EITC on Schedule EIC. Your net profit is what you earned minus your business expenses.

What if I have a child but don't have their Social Security number yet?

You cannot claim the EITC for that child without their Social Security number. If your child was born late in the year and doesn't have a number yet, you can request one from the Social Security Administration before you file. The process usually takes two to four weeks.

Do I have to file a return if I didn't earn much money?

If you earned income but owe no tax, you're not required to file — but you should file anyway to claim the EITC. The IRS will not tell you that you're may be able to access; you must file a return to receive the credit. Many people leave money on the table by not filing.

Can I claim the EITC if I'm married but filing separately?

No. If you're married, you must file jointly to claim the EITC. Filing separately disqualifies you from the credit, even if your spouse had no income.

What if my income changes after I file?

If you earned less than you expected when you filed, you can amend your return using Form 1040-X to claim a larger EITC. If you earned more, you may owe part of the credit back. You have three years from the original due date to amend your return.