Frequently Asked Questions
What is “earned income”?
In general, earned income is defined as wages, salaries, and tips that are received for working and that are reported on Form W-2. Earned income also includes earnings from self employment.
Who is a “qualifying child”?
Your child is a qualifying child if he or she meets three tests. The three tests are:
1. Relationship
To be your qualifying child, a child must be your:
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
OR
Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).
2. Age
Under age 19 at the end of 2009
OR
Under age 24 at the end of 2009 and a student
OR
Permanently and totally disabled at any time during 2009, regardless of age.
AND
Be younger than the person claiming the child.
3. Residency
Your child must have lived with you in the United States for more than half of 2009.
What if I don’t have any qualifying children?
You must be at least age 25 but under age 65 at the end of 2009. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2009. It does not matter which spouse meets the age test, as long as one of the spouses does.
Does the EITC affect eligibility for other public benefits?
The EITC does not count as income in determining eligibility for benefits such as Medicaid, Food Stamps, Social Security Income, or public and subsidized housing.
What if I’ve already filed my tax return this year?
Don’t worry – if you’ve already filed your tax return this year and were eligible for the EITC, you can still get your refund! In fact, if you were eligible in the past three years and didn’t claim the EITC, you can get your refund for those years too. That means you might qualify for over $19,000 in EITC refunds!
To claim the EITC for up to the past three years, you simply have to fill out IRS form 1040X:
Do you have more questions? Visit the IRS’s EITC website: www.irs.gov/eitc.
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