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

Earned Income Credit (EIC) Workout

Workout Resources

Publication 4491 Earned Income Credit

This lesson will provide links to resource materials and practice to help you identify taxpayers eligible for the Earned Income Credit (EIC) and how to claim it. Begin this lesson by reviewing the Earned Income Credit (EIC) lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Earned Income lesson:

  • Determine if a taxpayer is eligible for the EIC
  • Calculate the EIC
Caution

Singles and couples who have Social Security numbers can claim the credit for EIC without a qualifying dependent if their qualified dependent doesn't have a valid social security number.

Caution

Taxpayers can claim EIC who are married, not filing a joint return, had a qualifying child living with them for more than 1/2 the year and either lived apart from their spouse for the last 6 months of the year or are legally separated according to state law under legal separation agreement or a decree of separate maintenance and didn't live in the same household as the spouse at the end of the year. Also, If the child who meets the conditions to be your qualifying child for purposes of claiming the EIC doesn't have a valid SSN, the taxpayer may still qualify to claim a self-only EIC.

Graphic of hand weights.
Publication 4491, Earned Income Credit Lesson

Publication 4491, Earned Income Credit Lesson