Feb 23, 2010

www.irs.gov/eitc

EITC Home Page--It's easier than ever to find out if you qualify for EITC

 

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 the 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 did not earn enough money to have a filing requirement.

The EITC has no effect on certain welfare benefits. In most cases, EITC payments will not be used to determine eligibility for Medicaid, Supplemental Security Income (SSI), food stamps, low-income housing or most Temporary Assistance for Needy Families (TANF) payments.


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.


Earned Income Tax Credit Rules for Everyone

To qualify for Earned Income Tax Credit or EITC, 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.

EITC Income Limits, Maximum Credit Amounts and Tax Law Updates

Find EITC income limits, credit amounts, and changes to tax law for this year, previous years and the upcoming year.
 

Special Rules

Special EITC rules for members of the military, ministers, members of the clergy,  those receiving disability benefits and those impacted by disasters.

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


Find More EITC Information Specific to:


 IRS Reports on the Earned Income Tax Credit


Missing Children

The IRS is partnering with the National Center for Missing & Exploited Children (NCMEC) to help search for missing children. For more information:

  • Visit the NCMEC website.
  • Call NCMEC at 1-800-843-5678