Earned Income Tax Credit (EITC)
The EITC is a refundable federal tax credit for low-to-moderate income workers. It can reduce taxes owed and may result in a refund, even if no tax is owed.
About This Program
The Earned Income Tax Credit (EITC) is one of the largest anti-poverty programs in the United States. It is a refundable tax credit, meaning you can receive money back even if you owe no tax. The credit amount depends on your income, filing status, and number of qualifying children. Workers without children may also qualify for a smaller credit.
Eligibility Requirements
The following criteria must be met to qualify for this program.
Wages, salaries, tips, and net self-employment income all count.
For 2024: $63,398 (married filing jointly, 3+ children) down to $18,591 (single, no children).
Includes interest, dividends, capital gains, and rental income.
Required for you, your spouse (if filing jointly), and qualifying children.
Exception: if you meet certain requirements for living apart from your spouse.
Document Checklist
0/5 gatheredGather these documents before starting your application.
Required
Optional / If Applicable
Application Walkthrough
Follow these steps to complete your application. Pay attention to friction-point tips.
Determine if you qualify
10 minutesUse the IRS EITC Assistant at irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc to check eligibility.
The EITC Assistant takes about 10 minutes and gives you a definitive answer. Do this before filing — many tax software programs miss the credit for self-employed filers.
File your federal tax return
1-2 hoursClaim the EITC by filing Form 1040 and attaching Schedule EIC (if you have qualifying children).
IRS Free File (irs.gov/freefile) is available for incomes under $84,000 and auto-calculates the EITC. VITA (Volunteer Income Tax Assistance) sites offer free in-person tax prep.
Wait for processing
Waiting periodBy law, refunds for returns claiming EITC cannot be issued before mid-February, regardless of when you file.
File as early as possible in January. Even though the refund is held until mid-February, early filers are first in the processing queue.