PDF document
- 1 -
                                                                 Are you eligible to claim the EITC for 2023?
                                                                 Here are the rules to claim the credit . . .
                                                                 •  Generally must be a U.S. citizen or resident alien all year
                                                                 •  Must work and have earned income
                                                                 •  Must have a valid Social Security number issued on or before the 
The EITC is for working people who earn                          due date of the return (including extensions)
less than $63,398. This year, the amount of                      •  May not have more than $11,000 of investment income  
                                                                 (such as interest)
the credit you could receive is up to $7,430                     •  Must have a qualifying child and meet other requirements if you 
if you claim qualifying children or up to                        are married but not filing a joint return.
                                                                 •  May not be a qualifying child of another person
$600 if you don’t claim qualifying children.                     •  May not file Form 2555 (related to foreign earned income)
The amount of the credit depends on:                             You have to file a federal income tax return to get the EITC even if 
•  whether you are single or married                             you owe no tax or are not required to file. The EITC provides a boost 
•  if you have no children or the number of qualifying children  to help pay your bills or save for a rainy day.
you have
•  the amount you earned                                         Did you meet the rules?
                                                                 If so, your earned income must be less than . . .
Just imagine what you could do with the EITC.                    •  $17,640 ($24,210 if married filing a joint return) with no qualifying 
                                                                 children who have valid SSNs 
                                                                 •  $46,560 ($53,120 if married filing a joint return) with one qualifying 
                                                                 child who has a valid SSN
                                                                 •  $52,918 ($59,478 if married filing a joint return) with two qualifying 
                                                                 children who have valid SSNs
                                                                 •  $56,838 ($63,398 if married filing a joint return) with three or more 
                                                                 qualifying children who have valid SSNs
                                                                 Special rules may apply for members of the U.S. Armed Forces 
                                                                 in combat zones, members of the clergy, and those with disability 
                                                                 retirement income.

                                                                 Do you have a qualifying child who lives with you?
                                                                 To be a qualifying child for the credit . . .
                                                                 •  The child must meet the relationship, age, residency, and joint 
                                                                 return tests described at www.irs.gov/eitc or in Publication 596, 
                                                                 Earned Income Credit.
                                                                 Did you double check your facts?
                                                                 Here are common errors to avoid . . .
                                                                 •  Claiming a child as a qualifying child who does not meet the 
                                                                 relationship, age or residency tests 
                                                                 •  Underreporting or overreporting income or expenses
                                                                 •  Social Security number and last name mismatches
                                                                 If you claim the EITC, the IRS can’t release your refund until mid-
                                                                 February. Errors on the tax return can cause a delay in processing 
                                                                 your claim for the tax credits.

                                                                 Do you want help with the EITC?
Life’s a little easier with
                                                                 Go online or call us toll free . . .
                                                                 •  Go to www.irs.gov/eitc for free information and to check out the 
                                                                 interactive EITC Assistant to see if you qualify for the credit and 
                                                                 estimate the amount of your EITC.
                                                                 •  Visit a Volunteer Income Tax Assistance (VITA) site for free tax 
                                                                 help and preparation. Go to www.irs.gov/VITA or call 1-800-906-
                                                                 9887 to find a site.
                                                                 •  Use Free File at www.irs.gov/FreeFile for free online filing 
                                                                 through commercially available tax preparation software.
                                                                 •  Go to www.irs.gov/chooseataxpro to help locate a qualified tax 
                                                                 return preparer.
                                                                 •  Call 1-800-829-4059 if you have access to TTY/TDD equipment 
                                                                 for the hearing impaired.
See if you qualify.
www.irs.gov/eitc

Publication 962 (Rev. 11-2023)  Catalog Number 13772B  Department of the Treasury  Internal Revenue Service  www.irs.gov






PDF file checksum: 2914900714

(Plugin #1/9.12/13.0)