02/28/2025
(EITC) in 2024, you must meet the following requirements:
1. Earned Income Requirements
• You must have earned income from employment, self-employment, or certain disability payments.
• Investment income must be $11,000 or less for the year.
2. Filing Status
• You cannot file as Married Filing Separately.
• Eligible filing statuses:
• Single
• Married Filing Jointly
• Head of Household
• Qualifying Surviving Spouse
3. Age Requirements
• If you do not have qualifying children, you must be between 25 and 64 years old at the end of the tax year.
• If you do have qualifying children, there is no age limit.
4. Qualifying Child (If Applicable)
• A qualifying child must meet these tests:
• Relationship: Your child, stepchild, adopted child, foster child, sibling, or a descendant of any of them.
• Age: Under 19 (or under 24 if a full-time student) at the end of the year, or any age if permanently disabled.
• Residency: Lived with you in the U.S. for more than half the year.
• Joint Return: The child cannot file a joint return unless only to claim a refund.
5. Income Limits (2024)
Your adjusted gross income (AGI) and earned income must be below these limits:
Children Claimed,Single/Head of Household,Married Filing Jointly,Max Credit
0-$17,640,$24,210,$632
1-$46,560,$53,120,$4,213
2-$52,918,$59,478,$6,960
3+,$56,838,$63,698,$7,830
