Earned Income Tax Credit without a Job

To qualify for Earned Income Tax Credit (EITC), the taxpayer must have "earned income". Usually, this means income either from a job or from self-employment. But taxpayers who retired on disability can also count as earned income any taxable benefits they receive under an employer’s disability retirement plan. These benefits remain earned income until the disability retiree reaches minimum retirement age.

The IRS emphasized that Social Security benefits and Social Security Disability Income (SSDI) do not count as earned income.