| Who qualifies | |
To qualify, all participants must:
- Have earned income (be working and receive a W-2). Nontaxable military pay, workfare payments, earnings while an inmate, or
disability insurance do not count as earned income.
- Have a valid social security number
- Cannot file married, filing separately
- Cannot be a qualifying child of another person
- Must be a U.S. citizen or resident alien all year
- Cannot have investment income greater than $2,800 or foreign earned income
- Have income that is less than:
| | | Single | | Joint |
| 1 qualifying child | | 33,241 | | 35,241 |
| More than 1 child | | 37,783 | | 38,348 |
| No children | | 12,590 | | 14,590 |
|
| What to do | |
If an employee qualifies for earned income credit and has a child,
the employer should
contact the IRS at 800 829-1040. for information on how to provide the employee a tax credit with their paychecks.
If an employee qualifies, but has no child, the employee should contact the IRS at 800 829-1040. for information
on claiming the tax credit at year-end.
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