The earned income credit is determined by the taxpayer's earned income and adjusted gross income.

If adjusted gross income is the same, taxpayers

• filing a joint return with more than three qualifying children receive the highest earned income credit.
• filing a joint return with no qualifying child receive the lowest earned income credit.

Remember: The earned income credit is a dollar-for-dollar reduction of the tax. Eligible taxpayers can receive the earned income credit even if their tax is zero.