Earned Income Tax Credit (EITC)

The Earned Income Tax Credit, EITC or EIC, is a benefit for working people with low to moderate income. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file. EITC reduces the amount of tax you owe and may give you a refund.

When Can I Expect My Refund?

If you claim the earned income tax credit (EITC) or the additional child tax credit (ACTC) on your tax return, by law the IRS, can’t issue your refund before mid-February. Find out more on when to expect your refund.

After you file your return, the best way to track your refund is Where's My Refund? or the IRS2Go mobile app.

Who Qualifies

Do I Qualify for EITC?

To qualify for EITC you must have earned income from working for someone or from running or owning a business or farm and meet basic rules. And, you must either meet additional rules for workers without a qualifying child or have a child that meets all the qualifying child rules for you.

You can use Publication 5334, Do I Qualify for EITC? to see if you are eligible for EITC.

EITC Assistant

Use the EITC Assistant to see if you qualify for tax years: 2018, 2017, and 2016. The EITC Assistant helps you find out your filing status, if your child is a qualifying child, if you are eligible and estimate the amount of the EITC you may get.

Income Limits and Table

See the EITC Income Limits, Maximum Credit Amounts and Tax Law Updates for the current year, previous years and the upcoming tax year.

Claiming EITC

How Do I Claim EITC?

You need to file a tax return to claim EITC. Find out:

the documents you need
the common errors to watch for
the consequences of filing an EITC return with an error
how to get help preparing your return
what you need to do if your EITC was denied in a previous year
how to claim the credit for earlier tax years

Received a Notice

I Received a Letter from IRS about EITC, What Should I Do?

We send letters about EITC that may:

suggest you claim EITC if you do qualify
ask you to send information to verify your EITC claim
provide important information about your claim

This letter/notice page lets you know what you need to do if you receive a letter or notice from us about EITC.

Specialized Resources

Visit EITC Central for tools and information specifically geared to IRS partners, community organizations, employers, government agencies and offices, and tax preparers.