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

Earned Income Credit (EIC)

Qualifying for the EIC

Types of Earned Income

Earned income includes wages, salaries, tips, and other taxable employee pay. Earned income does not include interest and dividends, social security and railroad retirement benefits, workfare payments, alimony and child support, or anything else of value received from someone for services performed, if it is not currently taxable.

To be sure you correctly identify all sources of earned income, refer to the Earned Income Table in the Volunteer Resource Guide, Earned Income Credit tab.

There is a limit to the amount of investment income a person can receive and still qualify for the EIC. Refer to the Volunteer Resource Guide, Summary of EIC Eligibility Requirements, Earned Income Credit tab, for the investment income limit.

More Information

Investment income includes taxable interest and dividends, tax-exempt interest, capital gain net income, and income from residential rental property.

Earned Income Table

Earned Income Table