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

Earned Income Credit (EIC) Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Would earning income in a foreign country prevent a taxpayer from being eligible for the EIC?
  2. Would receiving investment income prevent a taxpayer from being eligible for the EIC?
  3. Would filing a joint return with a spouse who has an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number prevent a taxpayer from being eligible for the EIC?
  4. Would being married to a nonresident alien prevent a taxpayer from being eligible for the EIC?
  5. Twila, age 32, lives alone, is single, and earns $10,250. Her adjusted gross income is $10,950. She is not the qualifying child of another person. Is Twila eligible to claim the EIC?
  6. Antonio has $23,050 in earned income, and his adjusted gross income is $23,175. His filing status is single. Antonio's 20-year-old child, Maria, lived with him for eight months of the year. Maria is not married and is a full-time college student. Can Antonio claim the EIC?
EIC General Eligibility Rules

EIC General Eligibility Rules