General Eligibility Rules (continued)

To qualify for the EIC, a taxpayer's earned income must be below certain limits. Part D of the Summary of EIC Eligibility Requirements lists the earned income and AGI limitations.

Earned income and AGI limitations must be less than:

• 43,998 ($49,078 for Married Filing Jointly) if taxpayer has three or more qualifying children
• $40,964 ($46,044 for Married Filing Jointly) if taxpayer has two qualifying children
• $36,052 ($41,132 for Married Filing Jointly) if taxpayer has one qualifying child
• $13,660 ($18,740 for Married Filing Jointly) if taxpayer does not have a qualifying child

Review the earned income and AGI limitations with taxpayers; reporting earned income incorrectly is one of the main errors taxpayers make when applying for the EIC.

Both earned income and adjusted gross income must be below the limits in order for the taxpayer to qualify for the EIC. These amounts are adjusted for inflation every year.