Rules for Taxpayers without a Qualifying Child

To claim the earned income credit, a taxpayer without a qualifying child

• must be within the age requirements,
• cannot be a dependent of another person,
• cannot be a qualifying child of another person,
• must have lived in the United States for more than half of the year,
• cannot use "Married Filing Separate" status,
• must have a valid Social Security number, and
• must not exceed income limits.

To see the age requirements, go to Earned Income Tax Credit (EITC) and click Check if you qualify.