Rules for Everyone

To claim the earned income credit, taxpayers must meet all eight of the following rules:

1. Earned income and adjusted gross income must be less than specified limits. To review those limits, go to Earned Income Tax Credit (EITC).
2. Must have a valid Social Security number issued by the Social Security Administration.
3. Cannot use the married filing a separate return filing status.
4. Must be a U.S. citizen or resident alien all year. (Exception for married nonresident alien who chooses to be treated as a resident alien).
5. Cannot file Form 2555 to exclude income earned in foreign countries.
6. Investment income must be less than the threshold amount. Investment income includes taxable and tax-exempt interest, dividends, capital gain net income, certain rental and royalty income, and net passive activity income.
7. You must have earned income.
8. Cannot be the qualifying child of another person.