Who Qualifies for Earned Income Credit?

7) You cannot be a qualifying child of another person

You are a qualifying child if you meet the relationship test, age test, and residency tests for that person. If you are a qualifying child of another person, you cannot claim the earned income credit even if the other person does not claim the earned income credit or does not meet all the rules to claim the earned income credit.

8) Your earned income and adjusted gross income must be less than the threshold limits

Your earned income and adjusted gross income must be less than (the information below is for the 2007 tax year):

More than one qualifying child

Your AGI and earned income must be less than $37,783

Your AGI and earned income must be less than $39,783 if married filing jointly

One qualifying child

Your AGI and earned income must be less than $33,241

Your AGI and earned income must be less than $35,241 if married filing jointly

Without a qualifying child

Your AGI and earned income must be less than $12,590

Your AGI and earned income must be less than $14,590 if married filing jointly