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

Earned Income Credit (EIC)

Rules for Taxpayers without Qualifying Children

No Qualifying Child

Taxpayers can file Form 1040 to claim the EIC without a qualifying child. Review the Summary of EIC Eligibility Requirements in the Volunteer Resource Guide, Earned Income Credit tab, Part C Rules If You Do Not Have a Qualifying Child.

Part C: Rules If You Do Not Have a Qualifying Child

Must be at least age 25 but under age 65 as of December 31.

Cannot be the dependent of another person.

Must have lived in the United States more than half the year.

More Information

Review the question on the intake and interview sheet: Can your parents or someone else claim you or your spouse on their tax return? Did the taxpayer check yes or no?

Tip

Taxpayers turning 25 on January 1st are considered to be of age as of December 31st. Taxpayers reaching the age of 65 on January 1st are still considered 64 as of December 31st. Taxpayers in either of these situations whose return is rejected may need to file a paper return.

Tip

For a couple filing a joint return, only one taxpayer has to meet the age requirement.

Example

Tom and Martha are a married couple. Tom is 66 and Martha is 58 years old. If all other rules are met, they would qualify for the EIC.

Summary of EIC Eligibility Requirements chart in the Volunteer Resource Guide, Earned Income Credit tab. Highlight Part C, Rules If You Do Not Have a Qualifying Child.
EIC Without a Qualifying child

EIC Without a Qualifying child