The Earned Income Tax Credit, commonly called the EITC, can reduce federal income tax and may increase the refund received by qualifying workers. However, the IRS estimates that approximately one in five eligible taxpayers fails to claim it.

Eligibility depends on earned income, filing status, family size, investment income and other requirements. Workers without children may qualify, although the income limits and maximum credit are lower.

For the 2025 tax year, the maximum EITC ranges from $649 for eligible workers without qualifying children to $8,046 for families with three or more qualifying children. Income limits vary according to filing status and the number of qualifying children.

Generally, taxpayers must have earned income from employment, self-employment or certain disability benefits. They must also have valid Social Security numbers and meet applicable residency and relationship rules.

The IRS EITC Assistant can help taxpayers determine whether they qualify. Gather W-2s, 1099s, Social Security numbers, childcare information and records of self-employment income before beginning.

Be careful when claiming a child. The child must satisfy age, relationship, residency and Social Security number requirements. Incorrect information can delay a refund or result in the credit being denied.