Tax Resources

Earned Income Credit Rules

Below are additional earned income credit rules to the earned income credit requirements for everyone. Earned income credit rules below are used when there is a qualifying child.

What are the Earned income credit rules with qualifying child or children?

When a taxpayer has a qualifying child or qualifying children, the child or children must:

  • not be used as a qualifying child or children of another taxpayer

  • meet the:

    • relationship test,

    • age test and

    • residency test

  • have a valid social security number

  • note be used by more than one person to claim the earned income tax credit

What are the Earned income credit rules with no qualifying child or children?

If there is no qualifying child or children, the taxpayer and the spouse of the taxpayer (if married and filing jointly) must:

  • be at least 25 but under 65 (if married and filing jointly then only one spouse needs to satisfy this criteria)

  • not be the dependent of another taxpayer

  • not be a qualifying child of another person

  • have lived in the US for more than half the year

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