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IRS.gov Website
Rev. date: 2/5/2016


Earned Income Credit

Tax Topic 601
rule
You may qualify for the earned income tax credit (EITC) if you worked last year but earned a low or moderate income.
EITC is a refundable tax credit, which means that you can receive a refund if the credit exceeds your tax liability.
To qualify for the credit your adjusted gross income (AGI) must be below a certain amount and you must:
If you qualify for the credit, the amount of your EITC will depend on your filing status, whether you have a qualifying child, and if so, how many, and the amount of your wages and income last year.
For more information or to see if you qualify, see Publication 596, Earned Income Credit, and visit Earned Income Tax Credit (EITC).