Skip to Content
This image depicts a magnifying glass for searching Search
Earned Income Tax Credit (EITC)
Managing Agency U.S. Department of the Treasury http://www.ustreas.gov/

Program Description

The Earned Income Tax Credit (EITC), sometimes called EIC, is a tax credit to help you keep more of what you earned. It is a refundable Federal income tax credit for low to moderate income working individuals and families. Congress originally approved the tax credit legislation in 1975 in part to offset the burden of social security taxes and to provide an incentive to work. When EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.

General Program Requirements

In order to qualify for EITC, you must have earned income from employment, self-employment or another source and meet certain rules and income limits. Also, you must either meet the additional rules for workers without a qualifying child or have a child that meets all the qualifying child rules for you.

Your Next Steps

The following information will lead you to the next steps to apply for this benefit.

Application Process

No application is needed to utilize this program. However, you must file your taxes using the guidelines posted at http://www.irs.gov/individuals/article/0,,id=96406,00.html.

Program Contact Information

For more information, visit:
http://www.irs.gov/individuals/article/0,,id=96466,00.html

Or:
http://www.irs.gov/individuals/index.html

For additional information contact:
IRS Tax Forms & Publications
SE:W:CAR:MP:FP, IR-6526
1111 Constitution Ave NW
Washington, DC 20224