Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC) Workout

Workout Resources

EIC Job Aids from Publication 4012

Review the three sets of rules for claiming the EIC in Publication 4012:

  • General eligibility rules for everyone
  • Rules for taxpayers with one or more qualifying children
  • Rules for taxpayers who do not have a qualifying child

Review the Earned Income Table.

Review the most common EIC filing errors.

Review the Summary of EIC Eligibility Requirements.

Summary of EIC Eligibility Requirements chart in the Volunteer Resource Guide, Earned Income Credit tab. Highlight Part A: Rules for Everyone, and Part D: Earned Income and AGI Limitations.
Publication 4491, Earned Income Credit Lesson

Publication 4491, Earned Income Credit Lesson