Earned Income Credit

No Qualifying Children

The Earned Income Credit is a refundable credit for low-income workers with earned income. The credit is available for taxpayers with or without children. For 2017, the maximum credit if you do not have any qualifying children is $510.


One Qualifying Child

The Earned Income Credit is a refundable credit for low-income workers with earned income. The credit is available for taxpayers with or without children. For 2017, the maximum credit if you have one qualifying child is $3,400.


Three or More Qualifying Children

The earned income credit is a refundable credit for low-income workers with earned income. The credit is available for taxpayers with or without children. For 2017, the maximum credit if you have three or more qualifying children $6,318.


Combat Pay

Although, combat pay is not included in income when calculating your federal income tax, you have the option of including combat pay as earned income when calculating the Earned Income Credit (EIC). You should calculate your return both ways (including and not including combat pay as earned income for EIC purposes) to determine which way gives you the more advantageous result.


Fraudulent or Reckless Claim

You will not be eligible for the Earned Income Credit if the IRS has determined that you have previously claimed the credit fraudulently or recklessly. A fraudulent claim results in a 10-year loss of eligibility. A reckless claim results in a two-year loss of eligibility.