These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. What is the Earned Income Tax Credit? The Earned Income Tax Credit (EITC) is a refundable credit for workers who meet certain requirements and file a tax return. Persons with or without a qualifying child may claim the EITC. The maximum credit you can get will depend on your filing status and whether you have no qualifying children, one qualifying child, or more than one qualifying child. Additionally, the maximum credit possible can change each year due to inflationary adjustments. See Publication 596, Earned Income Credit PDF, to find the maximum credit available. What income is considered earned income? See Earned income tax credit (EITC) Who is considered a qualifying child for EITC purposes? See Qualifying Child Rules When I file my federal income tax return, my filing status is single. Do I still qualify for Earned Income Tax Credit? To qualify for the Earned Income Tax Credit, you can use one of the following statuses: Married filing jointly Head of household Qualifying surviving spouse Single Married filing separate How do I compute the Earned Income Tax Credit? You must use Worksheet A or Worksheet B in the Form 1040 Instructions PDF to figure this credit, or the IRS can figure the credit for you. If you want the IRS to figure the credit, carefully follow the steps in the instructions for your tax return or refer to Publication 596 PDF. This publication is also a valuable source for information on the earned income credit in general. If you file your return electronically, the credit will be figured for you. For more information about filing electronically, visit The Electronic IRS.
