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 (will be prepared in 2021)

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