| 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. |
1. Your adjusted gross income (AGI) must
be less than:
- $53,057 ($59,187 for married filing jointly) if
you have three or more qualifying children,
- $49,399
($55,529 for married filing jointly) if you have two qualifying
children,
- $43,492 ($49,622 for married filing jointly) if
you have one qualifying child, or
- $16,480 ($22,610 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 $10,300 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
24 or age 19 if not a specified student, or age 18 if a qualified
former foster youth or a qualified homeless youth.
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:
- $53,057 ($59,187 for married filing
jointly) if you have three or more qualifying children,
-
$49,399 ($55,529 for married filing jointly) if you have two
qualifying children,
- $43,492 ($49,622 for married filing
jointly) if you have one qualifying child, or
- $16,480 ($22,610 for married filing jointly) if you do not have a qualifying
child.
|
