Does the Earned Income Tax Credit Have an Age Limit?

Moreover, you can’t claim the credit if you file Form 2555, which is used to exclude foreign income from your taxable income or to claim a tax break for the cost of housing in a foreign country.

Finally, if you’re married, you generally have to file a joint return (although married couples can file separate returns under certain limited circumstances).

What counts as a ‘qualifying child’ for the earned income tax credit?

A qualifying child generally must be under the age of 19, or under 24 if they’re a full-time student (there’s no age limit for children with permanent disabilities). The child must also have lived with you for at least half the year if they are not yet in college. (A child in college living away from home is considered living at home with the person claiming them.)

Qualification is not limited to a biological son or daughter. It could also be:

• Your stepchild, adopted child or foster child.
• Your brother, sister, half brother, half sister, stepsister or stepbrother.
• A descendant of any of the above, such as a grandchild, niece or nephew.

A qualifying child also cannot file a joint tax return, unless it’s only filed to get a refund of tax withheld from their paycheck or estimated taxes paid.

If you have a qualifying child and claim the EITC, you must file Schedule EIC with your federal income tax return.​

Additional requirements if you don’t have a qualifying child

There are a few extra eligibility requirements for childless workers. Generally, you (and your spouse if you’re filing a joint return) must:

• Meet all the basic eligibility requirements listed above.
• Live in the U.S. for more than half of the tax year.
• Not be claimed as a dependent or qualifying child on someone else’s tax return.
• Be 25 to 64 years old (at least one spouse must satisfy this requirement).

Workers 65 and older can’t claim the EITC if they don’t have a qualifying child or a younger spouse. AARP strongly opposes this restriction and supports legislation to remove it. 

“Heading into tax filing season, hardworking older Americans are once again facing a tax increase just because they turned 65,” says Holly Biglow, a government affairs director at AARP focused on older workers. “Congress must act to end this blatant form of age discrimination, and frankly a disincentive to work, and ensure older workers have the same opportunities as their younger counterparts.”

Tip: If you’re still not sure if you qualify for the credit, the IRS’s online EITC Assistant can help.

How much is the earned income tax credit?

Not everyone who qualifies for the EITC receives the maximum credit — the amount may be reduced based on income, family size and filing status. Here are the thresholds for the 2025 tax year:

Three or more qualifying children:

• Maximum credit of $8,046 for adjusted gross income (AGI) up to $23,350 for single filers (up to $30,500 for married couples filing a joint return)
• Reduced credit for AGI of $23,350 to $61,555 for single filers ($30,500 to $68,675 for married couples filing a joint return)

Two qualifying children:

• Maximum credit of $7,152 for AGI up to $23,350 for single filers (up to $30,500 for married couples filing a joint return)
• Reduced credit for AGI of $23,350 to $57,310 for single filers ($30,500 to $64,430 for married couples filing a joint return)

One qualifying child:

• Maximum credit of $4,328 for AGI up to $23,350 for single filers (up to $30,500 for married couples filing a joint return)
• Reduced credit for AGI of $23,350 to $50,434 for single filers ($30,500 to $57,554 for married couples filing a joint return)

No qualifying children:

• Maximum credit of $649 for AGI up to $10,650 for single filers (up to $17,750 for married couples filing a joint return)
• Reduced credit for AGI of $10,650 to $19,104 for single filers ($17,750 to $26,214 for married couples filing a joint return)

Tip: If you want the IRS to calculate the amount of your credit, simply write “EIC” on the dotted line next to Line 27 of your 1040 form.

Is the earned income tax credit refundable?

The EITC is what’s called a “refundable” tax credit, and refundable tax credits are a thing of wonder: They can turn a tax bill into a tax refund, or a refund into a bigger refund, dollar for dollar. For example, let’s say you owed $100 in taxes but qualify for a $500 EITC credit. You’d receive a $400 refund from the IRS.

If you receive a refund this year as a result of the EITC but didn’t file tax returns in the past few years because your income was below the filing requirement, Shvedov recommends running the numbers to see if you would have qualified for refunds. “If this is the case, you can still file without delay and claim these additional refunds,” he says. And there’s no penalty for filing late. The IRS has 1040 forms for prior years , and you have up to three years from when a return is due to file and claim a refund.

State earned income tax credits

According to the Institute on Taxation and Economic Policy (ITEP), 31 states, the District of Columbia and Puerto Rico have EITC programs for state taxes. Some state EITC programs offer refundable tax credits; others do not. Most state EITCs are calculated as a percentage of the federal EITC. Check out the ITEP map to see if your state has an EITC program.

Three states — California, Illinois and New Jersey — have removed the age restriction for workers 65 and older without a qualifying child. A number of other states have expanded EITC eligibility; even if you did not qualify in the past, it may be worth investigating your state’s program to see if you do now.

Need help with your tax return? Try AARP’s tax calculator, or visit AARP Foundation Tax-Aide to learn about free tax prep services by 28,000 volunteers nationwide.