Families Who Qualify for the Earned Income Tax Credit

If you've claimed the EITC in the past, or you're wondering if you're eligible this year, you may have already researched the different income thresholds that determine whether you qualify. However, you might not know that there are other rules that affect eligibility in addition to the income limits. These include:

  • Having at least $1.00 of earned income. Pensions and do not count as .
  • Having less than $3,450 in for 2017.
  • Filing a if you are married. Married, filing separate taxpayers cannot claim the .
  • Not filing Form 2555, Foreign Earned Income; or Form 2555-EZ, Foreign Earned Income Exclusion.

Certain special rules exist for military members and clergy, along with those who receive disability income or have dependent with disabilities.

When you claim your children as in relation to the EITC, they only qualify if they meet the following requirements:

  • The child is any of the following relationships to you: son, daughter, adopted child, stepchild, foster child, grandchild, brother, sister, half-sibling, step-sibling, niece or nephew.
  • The child is less than 19 years old at the end of the year, and younger than you and your spouse (for joint filers) OR under 24 years old if they were a full-time student for a minimum of five months during the year. Children who are permanently and totally disabled are exempt from the age requirements.
  • The child lived with you or your spouse in the U.S. for over 50% of the year.

When you claim a child, be prepared to submit the following information for each dependent:

  • A valid number representing the exact name of the child as printed on their respective SS card
  • The children's full date of birth.