The IRS checks four things: your income, your filing status, whether you have a Social Security number, and if you have may have access to children

The Earned Income Tax Credit (EITC) is a refund from the IRS that goes to working people with low to moderate income. The IRS does not decide whether you "deserve" it — they check whether your situation matches the rules. Those rules are straightforward, but they change depending on whether you have children and how much you earned.

You do not need to do anything special to be considered. You claim the credit on your tax return by filling out Schedule EIC (if you have children) or just checking a box on Form 1040. The IRS then compares your numbers to their thresholds. If you meet them, you get the credit. If you do not, you do not.

Key Takeaways

  • Your earned income must fall below a set limit that depends on your filing status and the number of may have access to children you have — for 2023, that ranges from about $16,000 for a single person with no children to about $56,000 for a married couple filing jointly with three or more children.
  • You must have earned income from a job or self-employment; investment income, unemployment benefits, and Social Security do not count.
  • You need a valid Social Security number for yourself, your spouse if filing jointly, and any children you claim.
  • If you have children, they must be yours, your stepchild, foster child, or a relative you care for, and they must be under 17 at the end of the tax year.
  • You file the credit on your tax return using Schedule EIC or Form 1040, not through a separate process.

Income limits by filing status and number of children

The IRS sets a maximum income you can earn and still claim the credit. That limit is different for each filing status and changes each year. For the 2023 tax year (filed in 2024), the limits are roughly these: a single filer with no children can earn up to about $16,000; with one child, about $42,000; with two children, about $47,000; with three or more children, about $50,000. If you are married filing jointly, add roughly $5,000 to each of those numbers.

These numbers shift every year because the IRS adjusts them for inflation. The IRS publishes the exact limits in Publication 596 each January. If your income is close to the limit, check that publication or use the IRS EITC calculator on irs.gov before you file.

Only earned income counts toward this limit. Earned income means wages from a job, net profit from self-employment, or taxable scholarship or fellowship grants. It does not include interest, dividends, capital gains, rental income, unemployment benefits, Social Security, pension payments, or money from investments.

What counts as a may have access to child

If you claim the credit with a child, the IRS has specific rules about who that child can be. The child must be your biological child, stepchild, adopted child, foster child, or a sibling or descendant of any of those (such as a niece or nephew you care for). The child must live with you for more than half the year. The child must be under 17 years old at the end of the tax year. And the child must be a U.S. citizen, national, or resident alien with a valid Social Security number.

You cannot claim the same child on two tax returns. If you and another person both could claim the child — such as divorced parents or grandparents — only one of you can claim the credit for that child. The IRS will reject the return if both of you try.

If you do not have a may have access to child, you can still claim the credit if you meet the age and residency rules for childless filers. You must be at least 25 years old and under 65 at the end of the tax year, and you must have lived in the United States for more than half the year.

Social Security numbers and citizenship

You must have a valid Social Security number to claim the EITC. So must your spouse if you file jointly. Any children you claim must also have a Social Security number. The number must be issued by the Social Security Administration — an Individual Taxpayer Identification Number (ITIN) does not work for the EITC.

You, your spouse, and any children must be U.S. citizens, nationals, or resident aliens. If you are not sure whether you meet this requirement, the IRS website has a definition of resident alien status. If you have a green card or have been in the U.S. on a valid visa for the entire tax year, you likely may have access to.

Filing status rules

You can claim the EITC if you file as single, head of household, or married filing jointly. You cannot claim it if you file as married filing separately. If you are married, you must file jointly to get the credit — filing separately disqualifies you automatically.

If you are single or head of household, there are no other filing status restrictions. Head of household status usually applies if you are unmarried, pay more than half the household expenses, and have a may have access to child or dependent living with you.

How to claim the credit on your tax return

You claim the EITC by filing a federal income tax return, even if you normally would not have to file. If you have a may have access to child, you fill out Schedule EIC and attach it to your Form 1040. If you do not have a may have access to child, you check a box on Form 1040 itself.

You can file on paper or electronically. If you file electronically through tax software or a tax preparer, the software usually walks you through the questions and fills in the right forms for you. If you file on paper, you read the forms from irs.gov, fill them out by hand, and mail them to the IRS address for your state.

The IRS processes most returns within 21 days if you file electronically. Paper returns take longer. If you are owed a refund, the IRS will send it to your bank account if you provide direct deposit information, or by check if you do not.

What happens if your income changes during the year

You claim the EITC based on your actual income for the entire tax year. If you earned less than you expected, you may be able to claim a larger credit. If you earned more, your credit may be smaller or disappear entirely. You do not know the exact amount until you file your return and add up all your income for the year.

Some people with variable income — such as self-employed workers or people who change jobs — find it helpful to estimate their income before the year ends. If you think you will earn less than the income limit, you can plan to claim the credit. If you think you will earn more, you can plan accordingly. But the only way to know for certain is to file your return.

Frequently Asked Questions

Can I claim the EITC if I am self-employed?

Yes. Self-employment income counts as earned income. You report it on Schedule C, and the IRS uses your net profit (income minus business expenses) to determine whether you meet the income limit. You must also pay self-employment tax, but that does not disqualify you from the credit.

What if I have a child from a previous relationship but do not have custody?

You cannot claim the EITC for that child unless the child lives with you for more than half the year. If the other parent has custody and the child lives with them, only they can claim the credit for that child. Custody papers or a court order do not override the residency requirement.

Do I have to file a tax return if my only income is from the EITC?

You cannot receive the EITC without filing a tax return. The credit is claimed on your return, not paid separately. If your earned income is below the filing requirement for your age and filing status, you still must file to get the credit. The IRS will not send it to you without a return.

What if I made a mistake on my return and claimed the wrong amount?

You can file an amended return using Form 1040-X. The IRS will recalculate your credit based on the corrected information. If you owe money back, you will receive a bill. If you are owed more, you will receive a refund. You have three years from the original due date to file an amended return and claim a credit you missed.

Can I claim the EITC if I am a student?

Yes, as long as you meet the income and other requirements. Being a student does not disqualify you. If you have earned income from a job and it falls below the limit, you can claim the credit. Scholarships and grants do not count as earned income, so they do not affect your may be able to access.