Earned Income Tax Credit (EITC) Eligibility

The Earned Income Tax Credit (EITC or EIC) is a credit for working people who have low-to-moderate income. To be eligible for the tax credit, an individual must meet certain requirements and file a tax return--even if that person does not owe any tax or not required to file.

Who Qualifies for the EITC?

Threshold for tax year 2020

The low-to-moderate income threshold for tax year 2020 is $57,000.  The threshold is based on tax year 2020 EITC adjusted gross income (AGI) limits as shown below:

Earned income and adjusted gross income (AGI) must each be less than:

$50,954 ($56,844 if Married Filing Jointly) with three or more qualifying children.

$47,440 ($53,330 if Married Filing Jointly) with two qualifying children

$41,756 ($47,646 if Married Filing Jointly) with one qualifying child

$15,820 ($21,710) if Married Filing Jointly) with no qualifying child

The maximum EITC credit for 2020 is:

$6,660 with three or more qualifying children

$5,920 with two qualifying children

$3,584 with one qualifying child

$538 with no qualifying child