Page 396 - Individual Forms & Instructions Guide

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How Can You Reach TAS? Low Income Taxpayer Clinics (LITCs)
TAS has offices in every state, the District of Columbia, LITCs are independent from the IRS. LITCs represent in-
and Puerto Rico. Your local advocate’s number is in your dividuals whose income is below a certain level and need
local directory and at TaxpayerAdvocate.IRS.gov/ to resolve tax problems with the IRS, such as audits,
Contact-Us. You can also call them at 877-777-4778. appeals, and tax collection disputes. In addition, LITCs
can provide information about taxpayer rights and respon-
How Else Does TAS Help Taxpayers? sibilities in different languages for individuals who speak
English as a second language. Services are offered for
TAS works to resolve large-scale problems that affect free or a small fee for eligible taxpayers. To find an LITC
many taxpayers. If you know of one of these broad issues, near you, go to TaxpayerAdvocate.IRS.gov/about-us/
report it to them at IRS.gov/SAMS. Low-Income-Taxpayer-Clinics-LITC or see IRS Pub.
4134, Low Income Taxpayer Clinic List.
TAS for Tax Professionals

TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
grams, and ways to let TAS know about systemic prob-
lems you’ve seen in your practice.

EIC Eligibility Checklist Keep for Your Records

You may claim the EIC if you answer “Yes” to all the following questions.
Yes No
1. Is your AGI less than:
• $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rule 1.)
2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2022 return
(including extensions)? (See Rule 2.)
3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.)
Answer “Yes” if you weren't married at the end of 2022.
Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $10,300 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you
don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under
the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a
qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another
person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in
Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2022? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year?
(See Rule 14.)

If you answered “No” to any question that applies to you: You can’t claim the EIC.

Page 26 Publication 596 (2022)