Internal Revenue Service United States Department of the Treasury
Module 11: Earned Income Credit




earned income — includes wages, salaries, tips, and self-employment earnings.

qualifying child — a qualifying child for the earned income credit meets the relationship, age, and residency tests. A taxpayer who claims the earned income credit cannot be the qualifying child of another person. A person can be claimed as a qualifying child on one tax return only.

adjusted gross income — gross income reduced by certain amounts, such as a deductible IRA contribution or student loan interest"

Earned Income Credit — a credit that can be paid to low-income workers, even if no income tax was withheld from the workers' pay. To receive the credit, a taxpayer must file a tax return.


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