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:
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.