Several standards must be met for you to claim the EIC:
- You must be a citizen of the United States, and must live in the U.S. for more than half of the year.
- You must have earned income for the tax year and a valid Social Security number (SSN).
- You can't be a qualifying child on another return
- You can't use the married filing separate (MFS) filing status.
Eligible taxpayers may claim the credit either with or without a qualifying child. Taxpayers without a qualifying child must be at least age 25 and under age 65 and not be a dependent or a qualifying child of another. Income limitations also apply. Income guidelines for the current tax year are listed in Publication 596: Earned Income Credit.