Earned Income Credit FAQs

Internal Revenue Service

  • Can I get the Earned Income Credit ?

  • If my child is born in the last week of December , will I still qualify for the Earned Income Credit?

  • How do you file for the Earned Income Credit if you don't have a social security number for the qualifying child ?

  • If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the Earned Income Credit ?

  • My wife and I are going to file separate returns this year . Can we each claim one child for the Earned Income Credit?

  • Is child support considered nontaxable earned income when calculating the Earned Income Credit?

  • If both parents want to claim the Earned Income Credit , who is entitled to it, if there was no marriage?

    Q: Can I get the Earned Income Credit?

    A: You may be able to take this credit if you earned very little income or had one or more qualifying children living with and earned slightly more income. Income requirements change each year.

    Return to index . . .

    Q: If my child is born in the last week of December, will I still qualify for the Earned Income Credit?

    A: Normally, to be your qualifying child, the child must have lived with you for more than six months of the tax year (for the entire year, if an eligible foster child). However, if the child fails the residency test because the child was born or died during the year, the child is considered to meet the test if the child lived with you for the entire time he or she was alive during the tax year.

    For example, if your child was born on October 1, and lived with you for the remainder of the year, your child meets the residency test. However, if your child was born on April 1, lived with you until August 1, and then lived with his or her other parent, the child was alive for more than six months of the year, but lived with each parent for only four months. In that case, neither parent can claim the Earned Income Credit based on that child.

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    Q: How do you file for the Earned Income Credit if you don't have a social security number for the qualifying child?

    A: If your child doesn't have a social security number, apply for one by filling out Form SS-5 with the Social Security Administration , or call the Social Security Administration at 1-800-772-1213. It usually takes about two weeks to get a social security number. If the filing deadline is approaching and you still don't have a social security number, file the return on time without claiming the Earned Income Credit. After receiving the social security number, file Form 1040X, Amended U.S. Individual Income Tax Return, claiming the Earned Income Credit. Attach a completed Schedule EIC, Earned Income Credit.

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    Q: If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the Earned Income Credit?

    A: The noncustodial parent cannot claim the Earned Income Credit on the basis of that child, because the child didn't live with that parent. The custodial parent may be able to claim the Earned Income Credit. A qualifying child for the Earned Income Credit doesn't need to be a dependent.

    Return to index . . .

    Q: My wife and I are going to file separate returns this year. Can we each claim one child for the Earned Income Credit?

    A: In order to qualify for the Earned Income Credit, your filing status cannot be "Married Filing Separately." If you're married, you usually must file a joint return to claim the Earned Income Credit.

    However, if you're married and your spouse didn't live in your home at any time during the last six months of the year, you may be able to file as "Head of Household." In that case, you may be able to claim the Earned Income Credit.

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    Q: Is child support considered nontaxable earned income when calculating the Earned Income Credit?

    A: No. For purposes of calculating the Earned Income Credit, child support is neither taxable earned income nor nontaxable earned income.

    Return to index . . .

    Q: If both parents want to claim the Earned Income Credit, who is entitled to it, if there was no marriage?

    A: If the child is a qualifying child of both parents, then only the parent with the higher modified Adjusted Gross Income can claim the Earned Income Credit.

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