Do I qualify for the Earned Income Tax Credit (EITC) in 2025?

The Earned Income Tax Credit (EITC) is a refundable credit for low-to-moderate income workers. It can significantly reduce your tax or result in a refund even if you owe no tax.

2024 income limits and maximum credits:

• No qualifying children: AGI under $18,591 (single) / $25,511 (MFJ), max credit $632
• 1 qualifying child: AGI under $49,084 (single) / $56,004 (MFJ), max credit $4,213
• 2 qualifying children: AGI under $55,768 (single) / $62,688 (MFJ), max credit $6,960
• 3+ qualifying children: AGI under $59,899 (single) / $66,819 (MFJ), max credit $7,830

Investment income limit: Your investment income must be $11,600 or less to qualify.

Eligibility requirements:

• You must have earned income (wages, salary, self-employment income, gig work)
• You must have a valid SSN (ITINs do not qualify for EITC)
• You cannot file as Married Filing Separately
• You must be a U.S. citizen or resident alien for the entire year
• Without a qualifying child, you must be at least age 25 and under 65

Qualifying child requirements: The child must meet the relationship test (your child, stepchild, foster child, sibling, or descendant), age test (under 19, under 24 if full-time student, or permanently disabled), and residency test (lived with you for more than half the year in the U.S.).

Important: EITC claims are subject to additional IRS scrutiny. Returns claiming EITC cannot receive refunds before mid-February under the PATH Act. Keep documentation of your qualifying child's residency (school records, medical records, childcare records). The IRS audits EITC returns at higher rates than average.