Federal credits
Who qualifies for the earned income credit
The credit has a short list of tests for everyone, and a few more depending on whether you claim a qualifying child. The checker runs the ones that depend on numbers.
Do you qualify for the earned income credit?
Federal EITC, tax year 2025
You qualify: $4,328
| Earned income above zero | met |
| Income below $50,434 | met |
| Investment income $11,950 or less | met |
| Valid SSNs for work | met |
A qualifying child must also pass the relationship, age, residency and joint return tests. Not filing as married filing separately, unless separated.
To claim the federal earned income credit for 2025, you need earned income from work, and both that income and your AGI must be below the limit for your number of qualifying children and filing status, from $19,104 to $68,675. Investment income must not exceed $11,950. You, your spouse on a joint return, and any child you claim need a Social Security number valid for employment, issued by the due date of the return. You cannot file as married filing separately unless you lived apart from your spouse for the last six months of the year or are legally separated, and you cannot claim the credit if you file Form 2555 for foreign earned income or are a nonresident alien for part of the year. Without a qualifying child, you must also be 25 to 64, live in the United States more than half the year, and not be anyone's dependent or qualifying child.
No qualifying child: does your age allow the credit?
Federal credit 2025, single, $9,000
$0 (age)
| Federal age range | 25 to 64 |
| Amount if the age test were met | $649 |
| States that accept your age | 6: CA, CO, IL, ME, MD, NJ |
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
Tests for everyone
- Earned income above zero, and under the limit for your column.
- AGI under the same limit.
- Investment income of $11,950 or less for 2025, $12,200 for 2026; see the investment income page.
- Social Security numbers valid for employment for you, your spouse and each child claimed; see the SSN and ITIN page.
- Filing status other than married filing separately, except for separated spouses.
- Citizen or resident alien all year, or a nonresident married to a citizen or resident who elects to be taxed as a resident.
- No Form 2555 for foreign earned income.
Tests with a qualifying child
A child qualifies when four tests are met: relationship (son, daughter, stepchild, foster child, sibling, half or step sibling, or a descendant of any of them), age (under 19 at year end, under 24 if a full-time student, or any age if permanently and totally disabled, and in most cases younger than you), residency (lived with you in the United States more than half the year) and joint return (did not file a joint return, except only to claim a refund). The qualifying child page covers the tie-breaker rules when two people could claim the same child.
Tests without a qualifying child
You or your spouse must be at least 25 and under 65 at the end of the year, your main home must be in the United States for more than half the year, and no one else can claim you as a dependent or qualifying child. The credit is then small, $649 at most for 2025, but several states pay more and some lower the age; see the page on workers without a child.
Who checks
The IRS checks eligibility after you file. Errors on qualifying children and on self-employment income are the most frequent causes of a denied claim, and a denied claim can lead to a two-year or ten-year ban; see the page on denied claims. The IRS EITC Assistant asks the same questions in the official wording, and Publication 596 gives the full rules.