Three Sets of Rules

There are three sets of rules for claiming the EIC:

• General eligibility rules for everyone
• Rules for taxpayers with one or more qualifying children
• Rules for taxpayers who do not have a qualifying child

When applying these rules, be careful to avoid the most common EIC filing errors:

• Incorrectly reporting income
• Incorrectly reported social security numbers
• Married taxpayers incorrectly filing as a Single or Head of Household
• Claiming a child who is not a qualifying child