Tax Filing Help

Income Test for Earned Income Credit

To claim the EIC or earned income credit the taxpayer and his or her spouse if married filing jointly must not make more than a certain income limit set by the IRS for earned income credit qualification.

Income levels which qualified taxpayers for earned income tax credits cannot exceed.

Max. Income allowed
Filing Status
$33,241 With one qualifying child

Marrid filing jointly and one qualifying child

$37,783 Two or more qualifying children
$39,783 Married filing jointly and two or more qualifying child
$12,590 Without qualifying child
$14,590 Married filing jointly without qualifying child

If the taxpayer and his or her spouse (if married filing jointly) has more than the maximum income limit allowed for him or her to qualify for earned income tax credit, then the taxpayer will not qualify for earned income tax credit.

For example, if a taxpayer who is filing as a single taxpayer with no qualifying child makes $30,000 in tax year, he or she will not be able to claim the earned income tax credit because his or her adjusted gross income of $30,000 is more than the $12,590 allowed.

If the taxpayer meets the income test above, then the taxpayer should check to see if he or she meets the other tests for earned income tax credits.

Back to tests for EIC qualification.