Earned Income Credit in a Nutshell (2020)
First, you must meet all the rules in this column. Second, you must meet all the rules in one of these columns, whichever applies. Third, you must meet the rule in this column.
Part A.
Rules for Everyone
Part B.
Rules If You Have a Qualifying Child
Part C.
Rules If You Do Not Have a Qualifying Child
Part D.
Figuring and Claiming the EIC
1. Your adjusted gross income (AGI) must be less than:
  • $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children,
  • $47,440 ($53,330 for married filing jointly) if you have two qualifying children,
  • $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or
  • $15,820 ($21,710 for married filing jointly) if you do not have a qualifying child.
2. You must have a valid social security number.
3. Your filing status cannot be Married filing separately.
4. You must be a U.S. citizen or resident alien all year.
5. You cannot file Form 2555 (relating to foreign earned income).
6. Your investment income must be $3,650 or less.  
7. You must have earned income.
8. Your child must meet the relationship, age, residency, and joint return tests.
9. Your qualifying child cannot be used by more than one person to claim the EIC.
10. You cannot be a qualifying child of another person.
11. You must be at least age 25 but under age 65.
12. You cannot be the dependent of another person.
13. You cannot be a qualifying child of another person.
14. You must have lived in the United States more than half of the year.
15. Your earned income must be less than:
  • $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children,
  • $47,440 ($53,330 for married filing jointly) if you have two qualifying children,
  • $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or
  • $15,820 ($21,710 for married filing jointly) if you do not have a qualifying child.