Does the Earned Income Tax Credit Have an Age Limit?

There are a few additional eligibility requirements that aren’t based on income. You must have a Social Security number that is valid for employment. You generally need to have been a U.S. citizen or had legal residency for the entire tax year, too.

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).

Who is 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 the 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 or older can’t claim the EITC if they don’t have a qualifying child or a younger spouse. 

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 2024 tax year:

Three or more qualifying children:

• Maximum credit of $7,830 for AGI up to $22,720 for single filers (up to $29,640 for married couples filing a joint return)
• Reduced credit for AGI of $22,720 to $59,899 for single filers ($29,640 to $66,819 for married couples filing a joint return)

Two qualifying children:

• Maximum credit of $6,960 for AGI up to $22,720 for single filers (up to $29,640 for married couples filing a joint return)
• Reduced credit for AGI of $22,720 to $55,768 for single filers ($29,640 to $62,688 for married couples filing a joint return)

One qualifying child:

• Maximum credit of $4,213 for AGI up to $22,720 for single filers (up to $29,640 for married couples filing a joint return)
• Reduced credit for AGI of $22,720 to $49,084 for single filers ($29,640 to $56,004 for married couples filing a joint return)

No qualifying children:

• Maximum credit of $632 for AGI up to $10,330 for single filers (up to $17,250 for married couples filing a joint return)
• Reduced credit for AGI of $10,330 to $18,591 for single filers ($17,250 to $25,511 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.

State Earned Income Tax Credits

According to the Institute on Taxation and Economic Policy (ITEP), 31 states and the District of Columbia 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 30,000 volunteers nationwide.