Employment - EITC Quick Check for Taxpayers with Children

1. Both I and my spouse (if filing married) have a valid Social Security card.

2. My children have valid social security numbers.

3. I am filing Single or Married Filing Jointly.

4. I am a U.S. Citizen or Legal Resident all year.

5. I do not have foreign earned income (and won’t file Form 2555)

6. I don’t have investment income over $2,550

7. I worked and earned money.

1. My child is one of the following in relation to me:

• My daughter, son, stepdaughter, stepson, or a descendant of any of them, OR
• A brother, sister, stepbrother, stepsister, or a descendant of any of them, whom I cared for as my own child, OR
• An eligible foster child placed by an authorized agency or court whom I cared for as my own child.

2. My child is one of the following:

• under the age of 19, OR
• under 24 and a full time student, OR
• any age if totally and permanently disabled.

3. My child has lived with me for more than 6 months during the year?

4. My child is not being claimed on someone else’s tax return or as a "qualifying child" of another person with a higher adjusted gross income?

5. My earned income and adjusted gross income are less than:

• $33,178 if I have more than one qualifying child? OR
• $29,201 if I have one qualifying child?
• Note: Increase income by $1,000 for married filing jointly.