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

Earned Income Credit (EIC)

Summary and Exercises

Summary

The earned income credit computation is based on filing status, number of qualifying children, earned income, and adjusted gross income. Certain individuals with no children may also qualify.

By using the intake and interview sheet, the interview tips in the Volunteer Resource Guide, and correctly filling out the EIC worksheets, most of the errors that arrive from incorrectly computing the EIC can be avoided.

The EIC is entered in the Payments section of the return.