General Eligibility Rules
Taxpayers must meet all of the Rules for Everyone to qualify for the EIC. Review the Summary of EIC Eligibility Requirements in the Volunteer Resource Guide (Tab H). Part A lists the Rules for Everyone.
Be careful to apply the rules correctly as you interview the taxpayer. For questions to guide your interview, refer to the EIC General Eligibility Rules Interview Tips in the Volunteer Resource Guide (Tab H).
Individual Taxpayer Identification Numbers (ITINs) and Adoption Taxpayer Identification Numbers (ATINs) cannot be used when claiming the EIC. If a couple is filing a joint return, both spouses and all qualifying children must have valid social security numbers to qualify for the EIC. However, if a valid number is obtained later and the taxpayer meets all the qualifications, an amended return may be filed claiming the EIC.