The EITC is generally available to workers without qualifying children who are at least 19 years old with earned income below $21,430 for those filing single and $27,380 for spouses filing a joint return. The maximum credit for taxpayers with no qualifying children is $1,502. There are also special exceptions for people who are 18 years old and were formerly in foster care or are experiencing homelessness. Full-time students under age 24 don't qualify.
Desktop - To mark that the taxpayer is at least 18 years old and meets the requirements to claim the earned income credit, from the main menu of the tax return (Form 1040) select:
- Personal Information
- Other Categories
- Taxpayer at least 18and meets requirements to claim the EIC - Change to Yes
ProWeb- To mark that the taxpayer is at least 18 years old and meets the requirements to claim the earned income credit, from the tax return summary screen (Form 1040) select:
- Basic Information
- Personal Information
- Taxpayer is at least 18 and meets the requirements to claim the EIC
Additional Information:
IRS.gov - Changes to the earned income credit for the 2022 filing season