What is the EIC or EITC and Do I Qualify?

If you don't have to file: Yes. Many people are eligible to receive the EIC and a refund even though they aren’t required to file a tax return. However, you must actually file a tax return to get the credit and any refund.

If you didn't work: Maybe. Even if you did not work, you might have earned income that meets the requirements of the EIC. For example, certain disability benefits are considered earned income for the EIC.

If you were on unemployment: Receiving unemployment income does not disqualify you from receiving the EIC. However, unemployment income does not qualify as earned income. You also need to have some earned income for the year as well as meet the rest of the EIC requirements.

For more answers to common EIC questions, see the IRS' EIC FAQ page.

You might still be eligible. The amount of the credit and the ability to qualify for it is influenced by having Qualified Children, but many people still qualify for the credit even if they don’t have children.

For more answers to common EIC questions, see the IRS' EIC FAQ page.

What kinds of dependents qualify?: The IRS uses Qualifying Children to determine the amount of the credit. To be your qualifying child for the EIC, a relative must have a valid Social Security Number and pass all the age, relationship, residency and joint return tests. Your relative must be your son, daughter, adopted child, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendent of any of them.

How old do dependents have to be?: Qualifying Children must be under age 19 at the end of the year or under age 24 at the end of the year if a student. However, there is no age limitation on a qualifying disabled child.

How many dependents can you use?: The EIC stops increasing once you have three qualifying children.

For more answers to common EIC questions, see the IRS' EIC FAQ page.

 You (or your spouse if filing Married Filing Jointly), must be at least age 25 but under age 65 to qualify for the EIC if you do not have a qualifying child. Age for the EIC is your age on the last day of the year. There is no age limit with a Qualifying Child.

For more answers to common EIC questions, see the IRS' EIC FAQ page.

A refundable tax credit can generate a refund even if you have not paid or owe any federal tax. It can also fully reduce the tax you owe to zero and generate a refund if the credit is large enough.

For more answers to common EIC questions, see the IRS' EIC FAQ page.

Yes, the IRS is diligent in making sure that only qualified taxpayers receive the EIC. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Some examples of information they might ask for includes:

• birth certificates
• school records
• medical records

If the IRS decides to verify this information it will delay your refund.
 

For more answers to common EIC questions, see the IRS' EIC FAQ page.

 Yes. If you received Advanced EIC payments during the year you must file a tax return even if you normally wouldn’t have to.

For more answers to common EIC questions, see the IRS' EIC FAQ page.