Plain-English overview
The Earned Income Tax Credit, or EITC, is a federal tax credit for certain workers and families with earned income. Eligibility and the credit amount depend on tax-year rules, income, filing status, qualifying children, and other factors.
General eligibility considerations
These are common factors, not a personal eligibility decision:
- The taxpayer must have earned income and meet annual income and investment-income rules.
- Filing status, residency, age, Social Security number, and qualifying-child rules can apply.
- The rules change by tax year, so current IRS information is essential.
Documents that may be requested
Requirements depend on the responsible agency. Common preparation items include:
- Social Security cards or verified numbers for people claimed
- W-2, 1099, self-employment, and other income records
- Child residency and relationship records when needed
- Prior-year tax return for reference
- Child care, education, or other tax records relevant to the full return
How to get started
- Use the IRS EITC Assistant for the correct tax year.
- Gather complete income and household records before filing.
- Use IRS Free File, a trusted preparer, or an approved volunteer tax-assistance site when eligible.
- Review names, numbers, filing status, income, and child information carefully.
- Keep the filed return and supporting records.
State and local variation
Credit amounts, income thresholds, and filing rules change each tax year. Some states also have separate earned-income credits.
Limitations and cautions
This guide is educational and not tax advice. A refund amount cannot be guaranteed before the IRS processes the return.
Official starting resource
Continue with the responsible agency for current rules, applications, deadlines, and contact information.
Visit Internal Revenue Service ↗