Who Qualifies for the Earned Income Tax Credit (EITC)

Low- to moderate-income workers with qualifying children may be eligible to claim the Earned Income Tax Credit (EITC) if certain qualifying rules apply to them. Even if you can't claim children on your tax return, you may still qualify for the EITC. This article will provide information on the qualifying rules for the EITC and how to claim it without a qualifying child.

Basic Qualifying Rules

To qualify for the EITC, you must meet the following criteria:

• Have worked and earned income under $63,398
• Have investment income below $11,000 in the tax year 2023
• Have a valid Social Security number by the due date of your 2023 return (including extensions)
• Be a U.S. citizen or a resident alien all year
• Not file Form 2555, Foreign Earned Income
• Meet certain rules if you are separated from your spouse and not filing a joint tax return

Special Qualifying Rules

The EITC has special qualifying rules for the following groups:

• Military members
• Clergy members
• Taxpayers and their relatives with disabilities

If you're unsure if you qualify for the EITC, you can use the EITC Qualification Assistant provided by the Internal Revenue Service (IRS).

Valid Social Security Number

To qualify for the EITC, everyone you claim on your taxes must have a valid Social Security number (SSN). The SSN must be valid for employment and issued before the due date of the tax return you plan to claim (including extensions). For the EITC, the IRS accepts a Social Security number on a Social Security card that has the words "Valid for work with DHS authorization" on it. The IRS does not accept Individual taxpayer identification numbers (ITIN), Adoption taxpayer identification numbers (ATIN), or Social Security numbers on Social Security cards that have the words "Not Valid for Employment" on them. For more information about the Social Security number rules for the EITC, refer to Rule 2 in Publication 596, Earned Income Credit.

Filing Status

In 2023, you can qualify for the EITC using one of the following filing statuses:

• Married filing jointly
• Head of household
• Qualifying surviving spouse
• Single
• Married filing separately

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2023, and either lived apart from your spouse for the last 6 months of 2023 or are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and didn't live in the same household as your spouse at the end of 2023. If you're unsure about your filing status, you can use the EITC Qualification Assistant or the Interactive Tax Assistant provided by the IRS. There are special rules if you or your spouse are a nonresident alien.

Head of Household

You may claim the Head of Household filing status if you're not married and pay more than half the costs of keeping up your home where you live with your qualifying child. For more information, refer to Publication 501, Standard Deduction, and Filing Information.

Qualifying Surviving Spouse

To file as a qualifying widow or widower, the following criteria must apply to you:

• You could have filed a joint return with your spouse for the tax year they died, regardless of whether you actually filed a joint return.
• Your spouse died less than 2 years before the tax year you're claiming the EITC, and you did not remarry before the end of that year.
• You paid more than half the cost of keeping up a home for the year.
• You have a child or stepchild you can claim as a relative (excluding foster children).
• This child lived in your home all year, except for temporary absences. Note: There are exceptions for a child who was born or died during the year and for a kidnapped child. For more information, see the Qualifying Child Rules and Residency section.

For more information, refer to Publication 501, Standard Deduction, and Filing Information.

Keeping up a Home

To meet the requirement of paying more than half the cost of keeping up a home, you must have paid more than half the total cost to keep up a home during the tax year you file your taxes. Costs that are included in this calculation are:

• Rent, mortgage interest, real estate taxes, and home insurance
• Repairs and utilities
• Food eaten in the home
• Some costs paid with public assistance

Costs that are not included in this calculation are:

• Clothing, education, and vacation expenses
• Medical treatment, medical insurance payments, and prescription drugs
• Life insurance
• Transportation costs like insurance, lease payments, or public transportation
• Rental value of a home you own
• Value of your services or those of a member of your household

U.S. Citizen or Resident Alien

To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens. If you or your spouse were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and you or your spouse is a U.S. citizen with a valid Social Security number or a resident alien who was in the U.S. for at least 6 months of the year you're filing for and has a valid Social Security number.

Claiming the EITC Without a Qualifying Child

You are eligible to claim the EITC without a qualifying child if you meet all of the following rules:

• Meet the EITC basic qualifying rules
• Have your main home in the United States for more than half the tax year
• The United States includes the 50 states, the District of Columbia, and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands, or Puerto Rico
• Not be claimed as a qualifying child on anyone else's tax return
• Be at least age 25 but under age 65 (at least one spouse must meet the age rule)

When You Will Get Your Refund

The IRS expects most EITC/Additional Child Tax Credit (ACTC) related refunds to be available in taxpayer bank accounts or on debit cards by March 1, if they chose direct deposit and there are no other issues with their tax return. However, some taxpayers may see their refunds a few days earlier. You can check your refund status using the "Where's My Refund?" tool or the IRS2Go mobile app.

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits, including:

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits

Resources

• EITC Qualification Assistant
• What to do if We Denied Your EITC in the Past
• Find out what you need to bring to your preparer