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Tax Credits & Deductions
What is the IRS Earned Income Credit?
The IRS Earned Income Tax Credit (EITC) is a tax credit for certain people who work and have earned income under certain income limits based on your filing status.
A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The Earned Income Tax Credit may also give you a refund, even if you do not owe any tax.
What's New 2025 – Earned Income Tax Credit
For filing 2025 tax returns: You can qualify for EIC based on no children, 1 child, 2 children, and 3 or more children.
Earned Income Tax Credit Requirements
To claim the EITC, taxpayers must meet the following rules:
Earned Income
Must have earned income
Identification
Must have a valid Social Security number
Investment Income Limit
Investment income below $11,950 in the tax year 2025
Filing Status Limit
Filing status cannot be "married filing separately"
Residency
Generally must be a U.S. citizen or resident alien all year
Dependency Status
Cannot be a qualifying child of another person
Foreign Earned Income
Cannot file Form 2555 (related to foreign earned income)
Need help determining if you qualify for EIC?
For more help on determining if you qualify for EIC, you can use the official IRS interactive eligibility assistant.
Launch IRS EIC AssistantEarned Income Credit – Qualifying Child Criteria
A qualifying child cannot be used by more than one person to claim the Earned Income Tax Credit. The child must meet the relationship, age and residency tests.
Filing Without a Child?
If you don't have a qualifying child, you can still claim the Earned Income Credit by meeting the specific age, dependency, and residency rules.
If you don't have a child:
Age Requirements
You (or your spouse if filing jointly) must be at least age 25, but under age 65
Dependency Status
You (and your spouse if filing jointly) cannot qualify as the dependent of another person
Main Home Location
You (and your spouse if filing jointly) must have lived in the United States more than half the tax year
Earned Income Credit – Proper Income Reporting
You need to have worked and have earned income less than:
| Qualifying Children (Valid SSNs) | Single / Head of Household / Widowed | Married Filing Jointly |
|---|---|---|
| 3+ Three or more qualifying children who have valid SSNs | $61,555 | $68,675 |
| 2 Two qualifying children who have valid SSNs | $57,310 | $64,430 |
| 1 One qualifying child who has a valid SSN | $50,434 | $57,554 |
| 0 Don't have a qualifying child who has a valid SSN | $19,104 | $26,214 |
Income thresholds reflect the statutory limits for the 2025 tax year based on filing status.
Common Earned Income Credit errors to avoid
- • Taxpayers claim a child who is not a qualifying child
- • Married taxpayers who should file as married filing separately instead file as single or head of household
- • Income-reporting errors
- • Taxpayers or qualifying children with incorrect Social Security numbers
Earned Income Tax Credit Certification Test
The IRS has asked some Earned Income Tax Credit (EITC) claimants to verify that they meet key eligibility requirements in order to claim their earned income tax credit. Those contacted should respond immediately to ensure they receive the EITC they deserve.