Internal Revenue Service United States Department of the Treasury

Earned Income Tax Credit (EITC)

The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate income working individuals and families. Taxpayers who earned less than $49,078 in 2011 may qualify for EITC.

The threshold amounts for 2011 tax returns follow:

  • $43,998 ($49,078 married filing jointly) with three or more qualifying children
  • $40,964 ($46,044 married filing jointly) with two qualifying children
  • $36,052 ($41,132 married filing jointly) with one qualifying child
  • $13,660 ($18,740 married filing jointly) with no qualifying children

Use the IRS.gov EITC Assistant to see if you qualify. Taxpayers must file a federal income tax return, even if they are not required to file, and claim the credit to receive it. Some states have a similar credit. For additional information about the Earned Income Tax Credit (EITC), search IRS.gov for EITC Questions and Answers.