The Earned Income Tax Credit (EITC or EIC), is a refundable federal income tax credit for low-income working individuals and families.  When the EITC is greater than the taxes you owe, it results in a tax refund.  To qualify, you must meet the following requirements and file a tax return, even if you don't owe any tax:

• Valid Social Security Number
• Income from employment or from self-employment.
• Your filing status cannot be married, filing separately.
• U.S. citizen or resident alien all year, OR married to one filing jointly.
• You cannot be a qualifying child of another person.
• If you do not have a qualifying child, you must be between age 25 - 65, live in the U.S. for more than half the year, and not be a dependent of another person

If you meet all of the above, your maximum credit will be based on your Adjusted Gross Income (AGI):

• Below $38,646 ($41,646 married filing jointly) with two or more qualifying children, then the max EITC is $4,824
• Below $33,995 ($36,995 married filing jointly) with one qualifying child, then the max EITC is $2,917
• Below $12,880 ($15,880 married filing jointly) with no qualifying children, then the max EITC is $438