The Earned Income Tax Credit or the EITC is a refundable federal income tax credit for low to moderate income working individuals and families. Congress originally approved the tax credit legislation in 1975 in part to offset the burden of social security taxes and to provide an incentive to work. When EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.
To qualify, taxpayers must meet certain requirements and file a tax return, even if they do not have a filing requirement.
Will you qualify for EITC this year?
Find out if you are eligible for the Earned Income Tax Credit by answering questions and providing basic income information using the EITC Assistant. The Assistant also calculates the amount of EITC you may receive. The EITC Assistant is available in English and Spanish.
Basic Rules for the Earned Income Tax Credit
To qualify for Earned Income Tax Credit or EITC or simply called EIC, you must have earned income from employment, self-employment or another source and meet certain rules. In addition, you must either meet the additional rules for Workers without a Qualifying Child or have a child that meets all the Qualifying Child Rules for you. Find out more about the basic qualification rules for EITC here.
What's Hot!
Check out the "What's Hot!" page on EITC Central for the latest information on topics related to EITC (you leave irs.gov to view this site).
EITC Income Limits, Maximum Credit Amounts and Tax Law Updates
Special EITC Rules
Special EITC rules for members of the military, ministers, members of the clergy, those receiving disability benefits and those impacted by disasters. Read more about the special rules.
Disability and EITC
Many persons with disabilities or persons having children with disabilities qualify for the Earned Income Tax Credit or EITC. Find out more about Disability and EITC.
Childless Workers
EITC - it's not just for families with children. You do not have to have a child to qualify for EITC, however, you must meet certain rules. Find out more about claiming EITC if you do not have a qualifying child.
Don’t overlook the state credit
If you qualify to claim EITC on your federal income tax return, you also may be eligible for a similar credit on your state or local income tax return. Twenty-two states, the District of Columbia, New York City, and Montgomery County, Maryland, offer their residents an earned income tax credit. Find more information on states with EITC.
Additional EITC Resources
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EITC Central hosts the Partner Toolkit, the Tax Return Preparer Toolkit, Marketing Express and Information for the Press.
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Advance EITC. Legislation signed into law August 10, 2010 repeals the Advanced Earned Income Tax Credit. Recipients will not receive Advance EITC on their paychecks after December 31, 2010.
Find More EITC Information Specific to:
IRS Reports on the Earned Income Tax Credit
(To download and print a PDF file, you will need to have the Adobe Acrobat Reader software installed. You can download the latest version of Adobe Acrobat Reader FREE from the Adobe Reader download page on Adobe's Web site).
Missing Children
The IRS is partnering with the National Center for Missing & Exploited Children (NCMEC) to help search for missing children. For more information:
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