How to qualify for the Earned Income Tax Credit
To qualify, workers must have earned income and adjusted gross income within certain limits and meet certain basic rules. Then, the worker must meet the rules for those without a qualifying child or have a child who meets all the qualifying child rules.
Only one person can claim the same qualifying child
Combat pay normally exempt from tax, not included in AGI
Social Security numbers required for everyone
Refund timing for EITC and ACTC filers
Workers should help their preparers file a return correctly
When a taxpayer pays someone to prepare their return, the preparer and the firm he or she works for have additional responsibilities to make sure the return is correct. Expect any preparer, whether paid or not, to ask many questions. Help your preparer by answering all questions and by bringing all the documents the preparer needs to get the return correct.
Avoid errors
Taxpayers are always responsible for the accuracy of their own return, even when someone else prepares the return. Because the EITC is complex, many people claiming it make mistakes. Workers should get help if they are not sure if they qualify. Common errors include:
Claiming a child who does not meet all four tests for a qualifying child: age, residency in the U.S., relationship and joint return.
Filing as single or head of household when married.
Reporting incorrect income or expense amounts.
Missing or incorrect SSN for self, spouse or qualifying children.
