Earned Income Credit
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Earned Income Credit for     2007  
Table is for Single, Head of Household, and
Qualifying Widow(er).  Married filing jointly have slightly higher income thresholds, however, the EIC amounts are the same.

Number (if any) of children you are claiming
Maximum earnings before EIC Eliminated.
Maximum EIC Amount
With NO Children
With ONE Child

With TWO Children




How can I verify Social Security Numbers ?

The Social Security numbers used on your tax return must match those on your Social Security Card. Your name must also be exactly as it appears on the card. If the information on your SSAN card is incorrect you must correct it by contacting the Social Security Administration Office, and receive a new card with the correct information. If you use conflicting information you will not be able to electronic file and a mailed return probably will be delayed.

I am qualified to claim my child(ren) yet someone else has claimed them for Earned Income. What can I do ?

If someone filed prior to you filing and claimed your child(ren) this does not mean you are ineligible. You may not electronically file since the IRS will reject your return because someone has already claimed the child(ren). You must mail in a paper return and include the documentation which states you qualify to claim your child(ren). You will receive the full Earned Income Tax Credit. Whoever filed and claimed your child(ren) will have until April 15th to amend their return, after which they will be subject to interest and/or penalties.

What proof do I need to verify I am entitled to claim the child(ren)?

What is stated in your court settlement is the best way to document your right to claim your child(ren). If more than one person is eligible to claim a child for Earned Income there are Tie-Breaking Rules which the IRS will apply. Form 8832, Release of Claim to Exemption for Child of Divorced or Separated Parents, may be used for a parent to waive their right.

If I have rental income, pension income, or a business income will I be able to claim EITC ?

If you file Schedule E, or have business income you must use Pub. 596 to determine if you are eligible for the EITC. This pub is also used if you receive a pension, filed form 8814, or are claiming a loss on the front of your form 1040.

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