Page 372 - Individual Forms & Instructions Guide

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What Is the EIC? Can I Claim the EIC?

The EIC is a tax credit for certain people who work and To claim the EIC, you must meet certain rules. These
have earned income under $59,187. A tax credit usually rules are summarized in Table 1.
means more money in your pocket. It reduces the amount
of tax you owe. The EIC may also give you a refund.

Table 1. Earned Income Credit in a Nutshell

First, you must meet all the rules in this column. Second, you must meet all the rules in one of Third, you must meet
these columns, whichever applies. the rule in this column.
Chapter 1. Chapter 2. Chapter 3. Chapter 4.
Rules for Everyone Rules If You Have a Rules If You Do Not Figuring and Claiming
Qualifying Child Have a Qualifying Child the EIC
1. Your adjusted gross 2. You must have a valid 8. Your child must meet 11. You must meet the 15. Your earned income
income (AGI) must be less social security number the relationship, age, age requirements. must be less than:
than: (SSN) by the due date of residency, and joint return
your 2022 return tests. 12. You can’t be the • $53,057 ($59,187 for
• $53,057 ($59,187 for (including extensions). dependent of another married filing jointly) if you
married filing jointly) if you 9. Your qualifying child person. have three or more
have three or more 3. You must meet certain can’t be used by more qualifying children who
qualifying children who requirements if you are than one person to claim 13. You can’t be a have valid SSNs,
have valid security separated from your the EIC. qualifying child of another
numbers (SSNs), spouse and not filing a person. • $49,399 ($55,529 for
joint return. 10. You can’t be a married filing jointly) if you
• $49,399 ($55,529 for qualifying child of another 14. You must have lived have two qualifying
married filing jointly) if you 4. You must be a U.S. person. in the United States more children who have valid
have two qualifying citizen or resident alien all than half of the year. SSNs,
children who have valid year.
social SSNs, • $43,492 ($49,622 for
5. You can’t file Form married filing jointly) if you
• $43,492 ($49,622 for 2555 (relating to foreign have one qualifying child
married filing jointly) if you earned income). who has a valid SSN, or
have one qualifying child
who has a valid SSN, or 6. Your investment • $16,480 ($22,610 for
income must be $10,300 married filing jointly) if you
• $16,480 ($22,610 for or less. don’t have a qualifying
married filing jointly) if you child who has a valid SSN.
don’t have a qualifying 7. You must have earned
child who has a valid SSN. income.

• You are reporting an amount on Form 1040 or
1040-SR, line 7, that includes an amount from Form
Do I Need This Publication? 4797.
If none of the statements above apply to you, your tax
Certain people who file Form 1040 or 1040-SR must use form instructions may have all the information you need to
Worksheet 1 in this publication, instead of Step 2 in their find out if you can claim the EIC and to figure your EIC.
Form 1040 instructions, when they are checking whether You may not need this publication. But you can read it to
they can take the EIC. You are one of those people if any find out whether you can take the EIC and to learn more
of the following statements are true for 2022. about the EIC.
• You are filing Schedule E (Form 1040).
• You are reporting income from the rental of personal Do I Have To Have a Child To
property not used in a trade or business.
• You are reporting income on Schedule 1 (Form 1040), Qualify for the EIC?
line 8z, from Form 8814 (relating to election to report
child's interest and dividends). No, you can qualify for the EIC without a qualifying child if
• You have income or loss from a passive activity. you are at least age 25 but under age 65 and your earned
income is less than $16,480 ($22,610 if married filing
jointly). See chapter 3.

Page 2 Publication 596 (2022)