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Earned Income Credit Requirements

Below are the earned income credit requirements. The general earned income tax credit requirements must be met for any taxpayer who qualifies for the earned income tax credit. Additional earned income credit requirements apply depending on whether the taxpayer has a qualifying child or not.

General earned income credit requirements

A taxpayer may be qualified for earned income tax credit if the taxpayer:

  • has a valid social security number for himself or herself and his or her spouse if married and filing jointly.

  • is not married and filing separately

  • is a US citizen or resident alien for all of the tax year

  • has investment income of less than $2,900

  • is not filing IRS tax form 2555 or 2555-EZ (relating to foreign income)

  • has earned income

Earned income includes:

  • wages, salaries
  • tips and other taxable employee pay
  • net earnings from self employment

Income from the sources below are not considered earned income:

  • unemployment compensation
  • social security and railroad retirement benefits
  • interest
  • dividends
  • child support
  • alimony
  • pension income
  • workers compensation
  • veteran's benefits
  • welfare benefits

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