Can I Claim the EIC?
Basic Qualifying Rules
To qualify for the EITC, you must: Have worked and earned income under $57,414. Have investment income below $10,000 in the tax year 2021. Have a valid Social Security number by the due date of your 2021 return (including extensions)
To claim the EIC, you must meet certain rules.
Rules for Everyone
| 1. Your adjusted gross income (AGI) must be less than: • $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $21,430 ($27,380 for married filing jointly) if you don’t have a qualifying child who has a valid SSN. |
2. You must have a valid social security number by the due date of your 2021 return (including extensions).
3.You must meet certain requirements if you are separated from your spouse and not filing a joint return.
4. You must be a U.S. citizen or resident alien all year.
5. You can’t file Form 2555 (relating to foreign earned income).
6. Your investment income must be $10,000 or less.
7.You must have earned income.
Rules If You Have a Qualifying Child
8. Your child must meet the relationship, age, residency, and joint return tests.
9. Your qualifying child can’t be used by more than one person to claim the EIC.
10. You can’t be a qualifying child of another
Rules If You Do Not Have a Qualifying Child
11. You must meet the age requirements.
12. You can’t be the dependent of another person.
13. You can’t be a qualifying child of another person.
14. You must have lived in the United States more than half of the year.
Figuring and Claiming the EIC
15. Your earned income must be less than:
• $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs,
• $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs,
• $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or
• $21,430 ($27,380 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.