2013 vs. 2014 Earned Income (EITC) – Qualification and Income Limits

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[2014 EIC Update] The IRS has released 2014 Earned Income Tax credit (EITC) details which are shown in the table below. There have been some minor increases to the 2013 EITC amounts and qualifying limits (see update below) following inflation adjustments.

Qualification Item
With 1 Child
With 2 Children
With 3+ Children
No Children
1. Earned Income Amount (minimum income earned reqd to claim credit)$9,720 $13,650 $13,650 $6,480
2. Maximum Amount of Credit$3,305$5,460$6,143 $496
3. Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $17,830 $17,830 $17,830$8,110
4. Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household)$38,511$43,756$46,997$14,590
5. Threshold Phaseout Amount (Married Filing Jointly)$23,260$23,260 $23,260$13,540
6. Completed Phaseout Amount (Married Filing Jointly)$43,941$49,186$52,427$20,020

How to read the table above. The “earned income amount” (line 1) is the amount of income (minimum limit) at or above which the maximum amount of the earned income credit (line 2) is allowed. The “threshold phaseout amount (lines 3 and 5 depending on filing status) and “completed phaseout amount” (lines 4 and 6 depending on filing status) are the adjusted gross income (AGI) ranges from where the EITC begins to phase out to where it reaches $0, or the income at or above which no credit is allowed. These ranges change depending on the filing status.

Example on figuring the EITC: Your AGI is $45,000, you are single, and you have two qualifying children. You cannot claim the EITC because your AGI is not less than the 2014 completed (maximum) phase out limit of $43,756. However, if your filing status was married filing jointly, you would be able to claim some of the EITC because your AGI is less than $49,186 complete phase out limit. You cannot get the full EITC because your income is above the $23,260 threshold phase amount. Further examples and details are provided in the updates below.

Also in 2014, the earned income tax credit cannot be claimed if the aggregate amount of certain investment income exceeds $3,350.

If this information is useful to you consider subscribing (free) via RSS or Email if you would like to receive future updates when available.

[2015 Update] See this article for 2015 EITC limits
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[2013 Update] As part of the fiscal cliff deal, the expanded Earned Income Tax credit (EITC) and Child Tax Credit were extended for another five years to 2017. The EITC supplements the wages of low income workers, and especially working mothers, lifting more children out of poverty than any other single federal program. Over 6 million families are eligible for the EITC. This expanded EITC keeps the phaseout thresholds for married couples at or above existing levels for single filers. For 2013 the income and credit limits reflect a slight increase over 2012 levels as shown in the table below.

2013 EITC limits

2013 EITC limits (source : IRS.gov)

The “earned income amount” (line 1) is the amount of income (minimum limit) at or above which the maximum amount of the earned income credit (line 2) is allowed. The “threshold phaseout amount (lines 3 and 5 depending on filing status) and “completed phaseout amount” (lines 4 and 6 depending on filing status) are the adjusted gross income (AGI) ranges from where the EITC begins to phase out to where it reaches $0, or the income at or above which no credit is allowed. These ranges change depending on the filing status.  Investment income must also be $3,200 or less for 2013 to claim the credit.

2012 EITC income and credit limits are provided in the update below along with examples of how the EITC works.

Child Tax Credit

The child tax credit maximum for each eligible under-age-17 child will remain at $1,000 for 2013 and will help over 10 million lower income families with 18 million children. The fiscal cliff deal also contains provisions to make the 2013 Child Tax Credit available to more working families that previously could not benefit from it by raising income qualification thresholds (which are not indexed to inflation).

For 2012, the child tax credit starts phasing out (reducing) for those above a specified modified adjusted gross income (MAGI). For married taxpayers filing a joint return, the phase-out begins at $110,000. For married taxpayers filing a separate return, it begins at $55,000. For all other taxpayers, the phase-out begins at $75,000. The credit is reduced/phased-out by $50 for each $1,000 of income above the above threshold amounts.

In addition, the Child Tax Credit is generally limited by the amount of the income tax you owe as well as any alternative minimum tax (AMT) you owe. Other qualification details for the credit can be found in this article.

If this information is useful to you consider subscribing (free) via RSS or Email if you would like to receive future updates when available.

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[2012 update] The IRS has officially released 2012 tax details and here are the changes to the Earned Income and Child Tax Credits:

- The 2012 Earned Income Tax credit (EITC) changes are shown in the table below: The “earned income amount” (line 1) is the amount of income (minimum limit) at or above which the maximum amount of the earned income credit (line 2) is allowed. The “threshold phaseout amount (lines 3 and 5 depending on filing status) and “completed phaseout amount” (lines 4 and 6 depending on filing status) are the adjusted gross income (AGI) ranges from where the EITC begins to phase out to where it reaches $0, or the income at or above which no credit is allowed. These ranges change depending on the filing status.

Example on figuring the EITC: Your AGI is $43,000, you are single, and you have two qualifying children. You cannot claim the EITC because your AGI is not less than the 2012 completed (maximum) phase out limit of $41,952. However, if your filing status was married filing jointly, you would be able to claim some of the EITC because your AGI is less than $47,162 complete phase out limit. You cannot get the fill EITC because your income is above the $22,300 threshold phase amount. Further examples and details are provided in the previous updates below.

2012 Earned Income (EITC) Tax Credit

2012 Earned Income Tax Credit

Note: The earned income tax credit is not allowed at all if the aggregate amount of certain investment income exceeds $3,200 for the given tax year.

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[Updated] As part of bush-era tax cuts extension legislation (Tax Relief, Unemployment Insurance Re-authorization, and Job Creation Act of 2010), a number of existing tax breaks were extended. One is the Earned Income Tax Credit (EITC), which as discussed below, supplements the wages of low income workers, and especially working mothers, lifting more children out of poverty than any other single program or category of programs. The EITC will help 6.5 million working parents with 15 million children.

Under the 2008 Recovery Act, the EITC was expanded to reduce the marriage penalty and to create a “third tier” of the EITC for families with three or more children. This means larger families now receive up to $1,040 more than they would have under the old system. By extending the EITC the following benefits continue:

• About 6 million families will receive an expanded EITC tax credit. Without this agreement, these families could lose up to $1,040.

• About 1 million families headed by single mothers will receive an expanded EITC tax credit

The other tax break that was extended for two years was the Child Tax Credit (CTC), which is worth about $1,000 per eligible child, within the $3,000 refundability threshold. This extension will ensure an ongoing tax cut to 10.5 million lower income families with 18 million children.

The Child Tax Credit helps low-and moderate-income families with children. The credit allows families to reduce their federal income tax by a certain amount for each qualifying child under the age of 17 in a household. In the 2008 Recovery Act, the Administration and Congress secured an important expansion in the Child Tax Credit for lower income families by lowering the minimum amount from about $12,500 to $3,000.

For many of these families, extending the minimum threshold in the CTC will result in thousands of dollars in additional tax benefits that would have otherwise been lost. For example:

- A married couple with three children making $23,000 will receive $3,000 in child tax credits compared to about $1,540 if only the 2001/2003 tax cuts were extended – an increase of about $1,460.

- A single mother with two children making $17,000 will receive $2,000 in child tax credits compared to about $640 if only the 2001/2003 tax cuts were extended – an increase of about $1,360.

Earned Income Tax Credit EITC 2011-2012 levels
2011 EITC Income and Credit Phaseout Limits

Source : Whitehouse.gov

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One of the most claimed, but least understood and publicized is the Earned Income Credit (EIC) for low income earners. Thanks to Obama’s Economic Stimulus Package this credit has received a considerable bump for tax years 2009 and 2010 and many families may now qualify for this credit. The EIC is basically a tax credit for certain people who earn and income (hence the name of the credit) and have less than $48,279 of earned income. Because it is a tax credit it is money straight in your pocket (refund) or reduces the amount of tax you owe. The table below provides a summary of the qualification criteria for the credit:

earned income tax creditAs shown in the table, the amount of EITC and income thresholds increase in 2009 and 2010 for workers with a third qualifying child. Also, the definition of qualifying child has also changed in 2009, which is now:

·To be your qualifying child, a child must be younger than you unless the child is permanently and totally disabled.

·A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund.

·If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person’s adjusted gross income (AGI) is higher than the highest AGI of any of the child’s parents who can claim the child.

Example of claiming the EIC: Your AGI is $35,550, you are single, and you have one qualifying child. You cannot claim the EIC because your AGI is not less than $35,463. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $40,463.

Additional Criteria and Claiming the Earned Income Credit in your Tax Return

If you are eligible for the EIC based on the above criteria, you normally claim in your tax return. To claim the EIC credit you (and your spouse if filing a joint return) must also have a valid SSN issued by the Social Security Administration (SSA). Any qualifying child listed on Schedule EIC also must have a valid SSN. You can request an extension if you do not have your SSN. Other criteria you must meet to claim the EITC :

-Your investment income is $3,100 or less. If your investment income is more than $3,100, you cannot claim the credit.

-You Must Be a U.S. Citizen or Resident Alien All Year

-You must however have earned income through working during the year (hence the name of the credit). If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income you get from your employer. If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040

-If you retired on disability, taxable benefits you receive under your employer’s disability retirement plan are considered earned income until you reach minimum retirement age

-If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier.

If you expect to qualify for the earned income credit in 2010, you may be able to receive part of it in each paycheck throughout the year from your employer (the maximum Advance EITC workers can receive from their employers is $1,830). For more information on the above, you can refer to the IRS Publication 596

Related:

~ 2009 vs. 2010 Federal Income Tax Brackets
~ 2009 Federal Income Tax Guide
~ How to Get a Free Copy of your IRS Tax Return
~ Stimulus Payments in 2010 & 2011

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{ 107 comments… read them below or add one }

Kassandra November 24, 2013 at 5:14 pm

I am 29 and have a son that is 6yrs old and I worked half of the year and made on my total tax returned 1,734.00 and I am getting unemployment now but I don’t think it has taxes taking out will I get the credit this year? Last year I got it and my total tax was 2,989.00 with one son. Last year it helped me a lot getting that credit.

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Andy (Author) December 19, 2013 at 9:51 pm

Yes it looks like you may not have earned enough in 2013 to claim the credit based on the tables above. But there are a lot of other credits (Child care, low income credits) that you may be eligible for.

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Glenn August 14, 2013 at 10:22 am

I am age 62 and a care-giver for an older 100% disabled sister. I have always been able to claim the
EIC because I provide more than 50% of her annual support. With this years changes in EIC I don’t know that I still qualify. For 2013 I will be claiming Single, Head of House with 1 dependent on a salary of approx. 13,972.00. What is the salary cap for me for 2013? Do I still qualify for EIC?

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Andy (Author) December 19, 2013 at 9:53 pm

Looks like you will qualify based on the tables in the post. You should qualify for the full credit if you meet all the eligibility rules.

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brian March 3, 2013 at 6:06 pm

Hello, i am married filing jointly with two children and made $31,000 for 2012 combined income for my wife and I. My question is, will we receive the eic as well as the child credit of $1,000 per child? Or is the child credit included in the eic? Thank in advancr for any help.

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chris March 6, 2013 at 3:11 pm

You will receive $1000 per child for CTC which equals $2000 and $4219 EITC for both kids. $6219 total in credits plus whatever tax refund that was withheld.

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dane March 1, 2013 at 10:32 pm

Im on ssi, and earned income is$ 3,600 , and have to children, what would i qualify for???

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reyna February 19, 2013 at 8:31 pm

I made around $19,000 this tax year for 2012 and claimed 1 child who just turned 17 on sept wht will be my refund. Cuz i was told that i will lose $1000 cuz of my dependents age.

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June February 18, 2013 at 5:48 am

My name is June. Im a single mom of 2 kids. I only made $12, 600 this year. How much would I get for 2 kid each? I always go to hr block but they charge me $400
Thankyou

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Andy (Author) February 19, 2013 at 2:20 pm

You should get the full amount for 2 kids – $5236 if you meet all the other eligibility criteria outlined in the article above.

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Pam February 12, 2013 at 9:25 am

I am a single mother of two children; ages 12 and 14. I only made around $700 this past yr due to being ill. I am not sure if I could claim the EITC but shouldnt I be able to get the child tax credit. We had someone do the filing process for us and says I will only get $304 period from anything. Is that correct or is something missing somewhere? Please help!

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Jill February 13, 2013 at 1:23 am

u should of def. got the way more for child tax credits would definitely have someone elso professional look into it

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david February 12, 2013 at 9:24 am

i have 3 kids with my wife and made 10000 last yr i am wondering if i own back child support for another kids i had before my wife and i had our 3, will child support take this credit from us, and even though my wife made less than me will injured spouse prevent child support from taking it all? they already take half of my paycheck.

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Lisa February 23, 2013 at 6:18 pm

you can call this IRS number for liens, im not sure what it is, you can look it up. It will tell if your taxes will be messed with.

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Courtney February 11, 2013 at 4:21 pm

Can I still get that EITC and claim my 1 yr old son if I only earned 2,600 for 2012? I really need the money.This is the first year that I have made under 19,000 and I hope there is SOMETHING I can do.

Thanks!
Courtney

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Andy February 11, 2013 at 5:05 pm

You probably won’t qualify for the full EITC based on your income. But you should be able to get some amount since you had earned income. You may also qualify for the $1,000 Child tax credit. This is also outlined in the article above.

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Harry Cooper February 9, 2013 at 3:20 pm

My daughter is 18. She lives on her own. She has a babygirl a little over 1 yr old. She recently lost her job due to layoffs. Unfortunately, she said she hasn’t even worked six months there. She is a college student as well. She lives in gov’t housing and recently applied for food stamps to survive. Can she get EITC even though there is a earnings minimum she must meet, or is CTC her only option?

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Andy February 11, 2013 at 5:06 pm

Unfortunately she probably won’t qualify for the EITC based on her income. However she should qualify for the $1,000 Child tax credit discussed in the article. She may also be able to get food stamp and other low income assistance.

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DeQwan February 6, 2013 at 7:15 pm

I am a 19 year old no kids student and employed made 25,000 in 2012. I take care of my disabled mom can I carry her on my taxes

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Andy February 11, 2013 at 5:06 pm
Mary February 5, 2013 at 4:52 pm

I made 2600 for 2012 and have one child (11 months old) would I be able to claim eic?
My husband and I are married culturally but havient gotten our marriage certificate.. So we can’t file jointly. Maybe we will get a better return? He made 28630 for 2012 maybe he can claim eic and our child? Can he claim me as an adult living in the house?

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Andy (Author) February 6, 2013 at 9:42 am

From what you described, your husband would qualify for the EIC (your income is too low if filing separately). He can claim your child as a dependent. He may also be able to claim you are as a qualifying relative because you are a member of this household. See more about eligibility for claiming you in this article – http://www.savingtoinvest.com/2013/01/who-can-i-claim-as-a-dependent-for-exemptions-tax-credits-and-head-of-household-status.html

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betty February 4, 2013 at 8:34 pm

I am a single mother of one son. For over a year I have worked and lived in a mobile home park, I cleaned homes and did maintance work. I earned $150 per week, and my rent was included in my pay ($500 a month) It comes out to a little over $13,000. I am considered self employed. What do I need to have to file my taxes? I have weekly invoices for my work (the $150 per week). Can I also claim the $500 per month on rent that I work off? I alway’s had a w-2 with my other jobs…I’m just confused on how to go about filing my taxes as self emloyed. Thank you in advance for your help!

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Lacey February 3, 2013 at 9:55 am

I just had a baby in the middle of December 2012, does this child qualify for eic or ctc, considering he only lived with me the last 2 weeks of 2012, or would they count my pregnancy as residency for him? I made 10,500 for 2012 to, what would my refund be if he qualifies?

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Andy February 4, 2013 at 10:05 am

You will qualify for the credit. According to the IRS (publication 596) a child who was born in 2012 is treated as having lived with you for more than half of 2012 if your home was the child’s home for more than half the time he or she was alive in 2012. Based on your income you should you qualify for the full credit ($3,169)

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Jessica January 31, 2013 at 9:34 pm

My name is Jessica (22) and I am married and my income was 13,334.47 and my husband (24) made 18,803.50 and we have a 6 month old and I was wondering if we should file together or seperately and whether or not we will get the child tax credit for my son.

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Andy (Author) January 31, 2013 at 10:38 pm

For 2012, the child tax credit starts phasing out (reducing) for those above a specified modified adjusted gross income (MAGI). For married taxpayers filing a joint return, the phase-out begins at $110,000. For married taxpayers filing a separate return, it begins at $55,000.

So I think you are good in either case, since you combined and/or individual return is below the threshold. I am not sure about your other financial details but you may also qualify for the EITC described above.

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Cori lynn January 31, 2013 at 2:25 am

I am a single mother of 2, 11yr old and 13yr old. I made 2025.00 on my w2 for 2012. I also worked cleaning a few houses on and off. I do not have a w2 for cleaning though. First, would I qualify for eitc and how much would that be? And second, how much would I receive for the child tax credit? I did pay for childcare while I worked. The lady that picked my kids up from school and watched them until I got off has moved out of Texas and I do not have ss# or the other number I need in order to claim child care. I would appreciate any help, thank you for your time!

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Andy February 4, 2013 at 10:08 am

Cori – The problem you have is that your official (W2) income is lower than the EITC qualifying threshold of $13,090 for someone with 2 children. So you would not qualify for the EITC. You would need to get a formal W2 (and pay taxes) for your othe income and/or to claim other deductions like dependent care etc.

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mr d February 6, 2013 at 10:24 pm

you did not earn enough for eitc, you can get back $1000 per child for tax credit if you are lucky.

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Jessy January 30, 2013 at 7:48 pm

Andy, I’m a single parent with a 1 year old daughter, I made roughly $11,000 in 2012. Would I be eligible to claim my daughter with that low of income? If so, would I only be getting the $1000 for her or would I be eligible for more? I’ve had to pay for daycare / babysitting for this whole year as well. Thanks for any info you might have!

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Heather Moser January 30, 2013 at 10:45 pm

Jessy, my income was almost exactly the same as yours this year, and for me & my sin, my refund is$ 4,600.You’ll get the child tax credit, the earned income credit, and probably another credit forcare of if a dependent child.Hope this helps! :)

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Jeremy Williams January 29, 2013 at 8:15 pm

Hello,

This year I have been the sole provider for, a women and a child. The women is 20, the child is 3. Why am I not entitled to EIC, even though I’m not a blood relative I’ve more then paid my share just as if I was the father.

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Andy January 30, 2013 at 10:48 am

You may be entitled if you can claim them as dependents or file as head of household. It all depends on your earned income for the year.

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Leah January 29, 2013 at 5:55 pm

I have a daughter age 5 and this year I made around 4000. I did claim my unemployment for the remainder of the year but did not have taxes with held from the unemployment. I did attend courses for CNA classes and did in fact pass and earned my certificate. I’m curious as to if I will get earned income for my child and appox. How much I will earn back all together. I’m certain it won’t be much but I’m curious before I go into H&R and they charge me some $200 to do my taxes. I will be filing as head of household. Her father did pay some child support with a total of around $800. Also do I get some type of college credit? Back in 2011 the man that was doing my taxes meantioned a college credit. My college was funded by the WorkForce of an amount of $1400 but I paid expences to make sure I travel to complete my courses.

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Andy January 30, 2013 at 10:50 am

You should be able to use online tax software to get an estimte of your credits/deductions without having to pay a fee. (see this article for more http://www.savingtoinvest.com/2011/01/the-best-tax-software-and-free-filing-options-as-tax-filing-goes-primarily-online.html)

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Lisa January 29, 2013 at 2:26 pm

I made about 26,000 and a single mom of a 16yr old and 11 yr roughly how much will I get

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Andy January 30, 2013 at 10:40 am

You should get a partial credit (about $2,000 is my guess). But to get a more accurate number check out the IRS EITC tool or use any good tax software (see recommended providers – http://www.savingtoinvest.com/2011/01/the-best-tax-software-and-free-filing-options-as-tax-filing-goes-primarily-online.html)

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pricsilla January 29, 2013 at 2:25 pm

I am a single mother with one child (1yr) and had not worked in 2012. although my boyfriend has worked and has an income of 41479.80. will he be able to claim my daughter?

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Andy January 30, 2013 at 10:38 am

If you file a joint return and your boyfriend can claim your child as a dependent you should be able to partially claim the credit.

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Brandy January 28, 2013 at 7:01 pm

Im a single parent. My daughter is 15. My income was around $4300. Do I qualify?

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Kitty77 January 28, 2013 at 11:55 pm

Unfortunately, you do not qualify for this credit. Your income needs to meet the tax bracket of $10,000 – $17,000 as stated above.

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Andy January 30, 2013 at 10:37 am

Your income is too low to qualify for the EITC. But you may be able to get other benefits like the child credit and other lower income tax breaks.

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Glenn February 15, 2013 at 2:05 pm

Kitty77 and Andy, you seemed to miss the fact that the EIC tables go down to $1 and goes up. Brandy is eligible for partial EIC based on her income.

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karla January 26, 2013 at 5:39 pm

Hello i have 2 children and have been unemployed receiving unemployment since june will that affect my refund i did work up until mid may someone please respond

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Kitty77 January 29, 2013 at 12:01 am

If you received more than $4000 in unemployment and it was taxable, then you may still qualify for the EIC, depending on your income you did earn up until you started receiving unemployment.

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karen January 25, 2013 at 1:41 pm

we made 26000 THIS YEAR MY SHARE WAS SSI. WE HAVE I CHILD 13 WOULD WE QUALIF FOR ANYTTHING. THANKS

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Andy January 30, 2013 at 10:33 am

To qualify for the EITC you must have earned income, which is:
•Wages, salaries, tips, and other taxable employee pay;
•Union strike benefits;
•Long-term disability benefits received prior to minimum retirement age;
•Net earnings from self-employment

Examples of Income that are Not Earned Income:
- Pay received for work while an inmate in a penal institution
- Interest and dividends
- Retirement income
- Social security
- Unemployment benefits,
- Alimony
- Child support.

SSI would NOT be classifed as earned income so you would not be eligible for the credit. But if your spouse does have earned income you may.

Disclaimer: All guidance provided is informational based on the limited information provided.

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Andy (Author) January 25, 2013 at 11:03 am

Here are the top five things the IRS wants you to know about this credit.

1. The EITC not only reduces the federal tax you owe, but could result in a refund. You base the amount of EITC on your earned income and the number of qualifying children in your household. The average credit was around $2,200 last year. If you qualify, the credit could be worth up to $5,891.

2. If your financial, marital or parental situations change from year to year, you should review the EITC eligibility rules. Just because you didn’t qualify last year doesn’t mean you won’t this year.

3. If you are eligible for the EITC, you must file a federal income tax return to claim the credit – even if you are not otherwise required to file. If you use IRS e-file to prepare and file your tax return, the software will guide you and not let you forget this important step. E-file does the work and figures your EITC for you!

4. You should understand the qualifications for EITC before claiming it, including:
- You do not qualify for EITC if your tax filing status is Married Filing Separately.
- You must have a valid Social Security number for yourself, your spouse – if filing a joint tax return – and any qualifying child listed on Schedule EIC.
- You must have earned income. You have earned income if you are paid wages, you are self-employed, you have income from farming or you receive disability income.
- Married couples and single people without children may qualify. If you do not have qualifying children, you must also meet age and residency requirements as well as dependency rules.

Special rules apply to members of the U.S. Armed Forces in combat zones. Members of the military can elect to include their nontaxable combat pay as earned income for the purpose of computing the EITC. Even if you make this choice, your combat pay will remain nontaxable.

5. Use the EITC Assistant. It’s easy to determine if you qualify. The EITC Assistant, a helpful tool available on IRS.gov, removes the guesswork from eligibility rules. Just answer a few simple questions to find out if you qualify and to estimate the amount of your EITC.

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Ellaine January 24, 2013 at 1:01 pm

Married filing jointly. Our AGI is 46,000 and we have 2 kids, how much is our refund?

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sherrelle January 23, 2013 at 5:43 pm

Married filing joint we made 62000. We have 2 kids. Will we get sic or child tax credit?

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Andy (Author) January 23, 2013 at 7:47 pm

You could technically qualify for both EIC and CTC. At your income level though it looks like you would only qualify for the CTC (which is about $2,000 for 2 kids)

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teresa January 23, 2013 at 5:08 pm

I live in sc and my daughter is attending school in ky. She turned 24 in oct 2012. Can i file her for earned
income credit? What about tax credit

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JW February 3, 2013 at 5:56 pm

It would great to get an answer to this question, there are several of us in the same position.

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Andy February 4, 2013 at 9:53 am

Teresa – You can claim her as a dependent which may quality you for both the EITC and CTC. It will depend on your earned income etc (which I don’t have details on).

The time attending school may count as a temporary absence(so won’t disqualify you from the residency requirement for EITC) but you must prove that your son’s primary residence was still your home. According to the IRS, to qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:
1. A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or
2. A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government.
The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance

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smithbrenda January 21, 2013 at 9:03 pm

My husband an i are seniors an draw our ssi i made 11700.49 in 2012 as a waitress.Do we get earned income as well as what i pd in?Also do we have to file our ssi?

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Brittany January 21, 2013 at 7:02 pm

I am 26 and live with the father of my 2 children. I am on disability so I can not work and he is an independent contractor. He made 12,000 this year. 1) can he claim me if he takes care of me? and 2) how much would we get back if he claimed all 3 of us?

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Ivey January 21, 2013 at 3:20 pm

My son is 22. He lives with me except for when school is in session. He was a full time college student in 2012 and graduated Dec 15th. Is he still considered to meet the qualification of a full time student at the end of 2012 for purposes of my claiming the earned income credit?

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Andy (Author) January 21, 2013 at 3:28 pm

To claim the EITC, you must meet all of the following tests: Relationship, Age, Residency and Joint Return. I think you are good on all except for one – residency test – : “Your son must have lived with you, or your spouse if you file a joint return for more than half of the year.”

The time attending school may count as a temporary absence(so won’t disqualify you from the residency requirement) but you must prove that your son’s primary residence was still your home. I look up the IRS website for the 2012 EITC requirements and found the following for students:

To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:
1. A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or
2. A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government.
The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance

I don’t have this information from your comment so you will need to assess this and make a determination.

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Summer January 21, 2013 at 2:42 pm

Hi, I am on Disability so I cannot work very often do to a rare spinal disease, maybe 1 or 2 hours per week if possible. I earned a total of $1,026.50 on my W-2 form. I have 2 questions? My first question is how much will I recieve on my EITC? My second question is do I qualify for the CTC?Thanks

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Andy (Author) January 21, 2013 at 3:04 pm

To get the CTC (child tax credit), you need children. Do you have any? Per the tables in the article the maximum EITC amount in 2012 for someone without no qualifying children is $487.

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Cris January 18, 2013 at 4:36 am

My son turned 17 in November will I still be eligible for earned income credit for him my income is about 22,000

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Andy January 18, 2013 at 10:20 am

You should be able to since your income is within the threshold for a single child (17K – 37K). Also your child’s age is not what makes him a qualifying child. The IRS definition is shown below, which I think your child meets.

·To be your qualifying child, a child must be younger than you unless the child is permanently and totally disabled.

·A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund.

·If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person’s adjusted gross income (AGI) is higher than the highest AGI of any of the child’s parents who can claim the child.

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Lloyd Licht January 10, 2013 at 12:46 am

I was unemployed for most of 2012, working only 10 weeks with a total income of approx. $5000. My wife has cancer so is unable to work and I have 5 children (all under 17 and in school).

Would I qualify for the EIT and/or CTC?

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Holli January 18, 2013 at 11:24 am

Yes, you would qualify. As long and you have an income, that is below the IRS guidelines, which you do, you qualify. However, with this said you can only actually claim 3 children. I have the similar circumstances and I qualify for about the max EIC.

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melinda January 22, 2013 at 6:35 pm

Did you received unemployment? That may effect the amount of EIC you qualify for

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dee ondrey January 3, 2013 at 9:08 pm

I am a single mother My daughter is 17 & in the 3rd year of high school.what will I qualify fo this year I made 10,000.

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Andy (Author) January 6, 2013 at 8:36 pm

Based on the information you provided, you should.

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Donnie January 17, 2013 at 9:47 pm

You should get:

EIC: $3,169
CTC: $1,000

Total refund: $4,169 + Federal Taxes withheld… Also, The majority of State tax withheld…

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Missy January 2, 2013 at 3:11 pm

My son turned 17 in October will I still be able to claim him and receive EIC?

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Andy (Author) January 6, 2013 at 8:34 pm

According to the IRS and above criteria, Your child is a qualifying child if he/she is related to you and must be younger than you (unless the child is permanently and totally disabled). So the 17 yr age should not be an issue assuming you are below the income thresholds to claim the credit.

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Amy January 1, 2013 at 9:25 am

I need to find out if a person filed for the Earned Income Tax Credit on my 3 children without my knowledge or consent. What happens if I file for the EITC for my children and this other person files the same for my children at the same time?

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Amanda King December 26, 2012 at 7:50 pm

I usually receive a large amount for my 3 kids every year and my income is usually around 12,000 and this year it was only 3500 because i couldn’t work because i was pregnant and my income return went from 8000 to 1600….y is that??

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Pam January 3, 2013 at 11:16 am

If you have 3 kids and only 12,000 in one year, something should have gone off in your head that said “DON’T GET PREGNANT”. Poor children.

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angie January 6, 2013 at 7:56 pm

if its not u or ur kids u shouldnt reply im disabled raising my 4 kids n my grand babies on my $16,000 a year i pay ALL my bills all i get is medicaid for me n my son n grand kids n i pay insurance for the rest u CAN do it u DON”T have to b rich or make A LOT of MONEY to BE HAPPY this is a TAX site PAM and AMANDA KING the less u make the less u get from the EITC u ned to go online or to the library and get a book and ;ook at ur EITC amount for 3200 sorry for the BAD comments made bout u i know how it is i hate being disabled i REALLY wished i could work DON’T pay it any attention also try to get ur taxes done free its gets u back MORE money i can help tell u bout more places n this site can too my oldest kids r in college on scholarships cause of GREAT grades n my youngest is also an honor student so being poor ain’t so bad!!!! it’s working for my family and they DON”T do without

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Donnie January 17, 2013 at 9:59 pm

Wrong, The more you make over the threshold, the less you get!!! as long as you make under the phaseout point, you get the max credit, once you cross over that threshold they start deducting to make up the difference between what you earned and what you would have gotten had you not earned what you did for the year… if you happen to make over the max phase out… you get nothing, and are ineligible for EIC!!! I am experienced in Taxes and Credits, as I have taken classes and continue to every tax year as the new and revised qualifications change…

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melinda January 22, 2013 at 6:30 pm

You DO NOT get the maximum EIC at all income levels below the phaseout point. It is a curve that goes up and down.

Michelle January 7, 2013 at 8:35 am

The same way you should have the common sense not to be a judgemental cunt. Oh, wait.

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Holli January 18, 2013 at 11:27 am

Wow, poor children— what a person you must be. Obviously caring for children or being around people is not one of your priorities. I have 5 children and only made 10 grand last year, my husband was laid off work the entire year and guess what MY POOR children were paid for, bathed, feed, houses, loved and thoroughly taken care of. Unless you can walk on water, heal the sick, raise the dead, forgive my sins, and die for me, then feel free to judge away! If not, shut up.
Freedom of speech DOES NOT mean the right to stupidity and inhumanity!

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Roulette September 27, 2012 at 7:52 am

How much is a child under 1 worth when claiming on taxes???

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gail December 17, 2012 at 10:06 am

Up to $3,094 is the credit value for 1 child assuming you are below the earned income threshold outlined in the table within the article.

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Brittney September 6, 2012 at 12:36 pm

I made less than 4000 for the year and have a newborn do I qualify for eic still?

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gail December 17, 2012 at 10:05 am

Yes…as along as you meet other criteria for the qualifying child outlined in the article.

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Earned Income Credit August 20, 2012 at 12:33 pm

Looks like $36,920 for 2012 (EITC)
You still need to talk to an tax expert.
Ask them do you get the full amount if you income is under the $36920.

Also, the Child Tax Credit is $35,052 (CTC)

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becky February 18, 2012 at 6:52 pm

I have a child in febuary of 2011 turned 17 so i dont qualify for eitc???

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melinda January 22, 2013 at 6:31 pm

they don’t qualify for CTC they still qualify for EIC if they lived with you more than 6 months of the year

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Janet Johnson February 2, 2012 at 11:59 am

My average tax return is usually around $8,000. I file head of household with 3 children. My income for 2011 is $19383.00 and when I entered all my information for my 2011 taxes, my return says that I am only going to get around $2600 back this year. I don’t understand why I am not getting the earned income credit and child tax credit amounts like I have in the previous years.

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andys2i February 4, 2012 at 10:37 pm

Janet – You should be qualified for the credit. Not sure what your other financials and filing situation are like, but here are some notes from the IRS that could impact your EITC eligibility.

- You do not qualify for EITC if your filing status is Married Filing Separately.
- You must have a valid Social Security number for yourself, your spouse – if filing a joint return – and any qualifying child listed on Schedule EIC.
- You must have earned income. You have earned income if you work for someone who pays you wages, you are self-employed, you have income from farming, or – in some cases – you receive disability income.
- Members of the military can elect to include their nontaxable combat pay in earned income for the EITC. If you make this election, the combat pay remains nontaxable.

You should also look into the EITC Assistant, an interactive tool available on the IRS website. If you are preparing your taxes electronically, the software will figure the credit for you. See applicable tools here : http://www.savingtoinvest.com/taxes

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Ben January 28, 2012 at 1:42 am

The 2011 tax year was the first year I have ever made wages my family could live on without any extra assistance (around $65,000 gross). I have one daughter, a wife, a load of bills (none of them consumer debt), and around $600 per month in student loans payments. Is there any relief from the tax code for someone like me that is trying to live frugally but is paying an exorbitant amount of money to both the Department of Education and Sallie Mae for my college as well as my wife’s student loans? I am the sole wage earner, so this is a hefty burden (actually it is higher than our rent!)

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NutterIRA January 27, 2012 at 2:40 pm

The Internal Revenue Service and community partners nationwide today launched their annual outreach campaign aimed at helping millions of Americans who earned $49,078 or less take advantage of the Earned Income Tax Credit (EITC).

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brandy January 5, 2012 at 4:27 pm

is there a minimum amount you have to make in a year to qualify for child tax credit?

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andys2i January 6, 2012 at 6:13 pm

The “earned income amount” (line 1) in the table of the article is the minimum earnings required to claim the EITC.

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andrea January 3, 2012 at 6:35 pm

I’m 17 years old, I don’t have a job, and I’m graduating this year in may from highschool. I haven’t lived with my mother since I was 16. I have lived with my older sister who is 28, for right under a year. she also has 3 children; 9, 6, and 4. her fiance, my brother in law was wondering if he could claim me even though I’m not blood related to HIM. I have read on H&R Block that he can claim me if I’ve lived in his household & he provides for me all year. but I’ve also read that he can’t claim me at all if were not blood related. if somebody could clarify me what he can or can’t do on his taxes tht involve me, it would be great! please & thank youu!

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sharron January 6, 2012 at 4:29 pm

Yes, he can carry you on his return. Go to IRS.gov for more information on Qualifying Relative
There are four tests that must be met for a person to be your qualifying relative. The four tests are:

Not a qualifying child test,

Member of household or relationship test,

Gross income test, and

Support test.

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andrea January 6, 2012 at 6:12 pm

thank you so much! I will definitely go to that website and look at all of it.

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joe December 29, 2011 at 11:06 pm

In 2011 what is the tax bracket for EIC for two children

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joe December 29, 2011 at 11:26 pm

I see 2009 & 2010 but nothing on 2011. Is it the same or higher?

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andys2i January 5, 2012 at 12:21 am

The top tables contain 2011 and 2012 data. There were slight increases.

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sharon moore March 6, 2011 at 2:47 pm

I am working on my own doing housekeeping. I am 69 yrs old. Do i have to pay federal and state taxes to qualify for the earned income credit? If yes how do I do it? I make around $640.00 a month but it varies, not more but less. How about sec. sec. and medicare taxes?

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sharron January 6, 2012 at 4:34 pm

No, you dont have pay FED and State taxes to qualify for the EIC. But you will have to pay self employment taxes for Social Security and Medicare. You could also owe taxes for FED and State (if you live in a taxable state) for the money you earned.

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Gerald Logie February 1, 2011 at 1:05 pm

I have a stepdaughter who turned 25 in November of 2010. Am I still allowed to recieve EIC
for her in this years taxes?

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Norretha January 7, 2011 at 10:09 pm

I am just confused about the whole tax thing can someone please explain to me because everything so crazy.

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jenjen April 11, 2011 at 12:34 pm

Wow, if the entire tax thing is bewildering to you perhaps you could self educate by google.com asking specific questions.
You can also go to a search on your states taxes and just read, read, read. . .
When in doubt. . . ask more questions.

1st. If you do any type of work that you get paid for you must file taxes.
2. If you honestly know nothing about taxes, have a professional do them for you.
3. There is often a charge for someone to do your taxes for you. Ask people in your local community who they recommend.
4. Good luck!

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MICHELLE MEDINA January 4, 2011 at 4:19 pm

I HAVE 3 CHILDREN 11, 12, AND 20. I KNOW THAT I CAN CLAIM EITC FOR MY 11 AND 12 YR OLD BUT WHAT ABOUT MY 20 YR OLD. SHE LIVES WITH ME GOES TO COLLEGE I SUPPORT HER, SHE DOES NOT HAVE A JOB. I KNOW THAT I CAN CLAIM HER ON MY TAXES, BUT WHAT ABOUT THE EITC CREDIT OR CAN I CLAIM HER ON SOMETHING ELSE AND STILL RECEIVE SOME MONEY FOR HER? THANK YOU

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Antionette Randall November 21, 2011 at 4:09 pm

You will be allowed to claim the EIT for you college student for this and the next tax season. As long as she is in school. You also may be eligible for the American Tax Opportunity if you have out of pocket expenses towards her tution. You have a choice to either take that money to lower your AGI under section 2 of the 1040 form titled education/tution or take the tax credit.

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maegen October 23, 2010 at 5:30 pm

How much money do you have to earn to qualify for the eic?

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Tax Professional December 9, 2011 at 8:46 pm

Maegen, Read the above article….It depends on your specific situation..

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