You may still qualify for the Earned Income Credit (EIC) even if you don’t have any qualifying children. If you do not claim a child that qualifies you for EITC, you are eligible for EITC for those without a qualifying child if, you meet the following requirements to claim the credit:
- Your filing status can’t be married filing separately.
- You (or your spouse if you file a joint return) must have earned income within certain limits from owning a business or farm or from working for someone else.
- You, your spouse and any qualifying child you list on your tax return must each have a Social Security number that is valid for employment that was issued before the due date of your return (including extensions).
- You (and your spouse if you file a joint return) must be a US Citizen or resident alien all year and lived in the US for more than half of the year. If you are a nonresident alien, see Publication 519, U.S. Tax Guide for Aliens, to find out if you are eligible for EITC.
- You (and your spouse if you file a joint return) can’t be claimed as a dependent by another person.
- You (or your spouse if you file a joint return) must be at least age 25 but no older than 65 at the end of the tax year.
EITC has special rules for: