Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC)

Qualifying for the EIC

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