2009 Earned Income Credit
2009/2010 Tax Rate Guide
2009 Filing Requirements
2009 Tax Deductions and Exemptions
2009 Earned Income Credit
2009 Dependent Care, Education and Child Credits
2009 Miscellaneous Limitations
2009 MACRS Recovery Periods
2009 Annual Financial Planning Limits
| EARNED INCOME CREDIT |
|---|
| Single, Head of Household, and Qualifying Widow(er) | Earned Income Ranges to Receive the Maximum EIC | MaximumEIC Amount | Maximum Earnings Before EIC Eliminated |
| FROM | TO | | |
| With No Children | $5,950 | $7,500 | $457 | $13,440 |
| With One Child | $8,950 | $16,450 | $3,043 | $35,463 |
| With Two Children | $12,550 | $16,450 | $5,028 | $40,295 |
| With Three or More Children | $12,550 | $16,450 | $5,657 | $43,279 |
| Married Filing Jointly | Earned Income Ranges to Receive the Maximum EIC | Maximum EIC Amount | Maximum Earnings Before EIC Eliminated |
| FROM | TO | | |
| With No Children | $5,950 | $12,500 | $457 | $18,440 |
| With One Child | $8,950 | $21,450 | $3,043 | $40,463 |
| With Two Children | $12,550 | $21,450 | $5,028 | $45,295 |
| With Three or More Children | $12,550 | $21,450 | $5,657 | $48,279 |
*The maximum amount of investment income you can have and still receive EIC has increased to $3,100.
| EARNED INCOME CREDIT IN A NUTSHELL |
|---|
| First, you must meet all the rules in this column. | Second, you must meet all the rules in one of these colums, whichever applies. | Third, you must meet the rule in this colum. |
Part A
Rules for Everyone | Part B
Rules if You Have a Qualifying Child | Part C
Rules if You Do Not Have a Qualifying Child | Part D
Figuring and Claiming the EIC |
1. Your adjusted gross income (AGI) must be less than $43,279 ($48,279 for married filing joint) if you have more than two qualifying children.
$40,295 ($45,295 for married filing joint) if you have two qualifying children.
$35,463 ($40,463 for married filing joint) if you have one qualifying child.
$13,440 ($18,440 for married filing joint) if you do not have a qualifying child.
2. You must have a valid social security number.
3. Your filing status cannot be "married filing separate."
4. You must be a U.S. citizen or resident alien all year.
5. You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income).
6. Your investment income must be $3,100 or less.
7. You must have earned income. |
8. Your child must meet the relationship, age, and residency tests.
9. Your qualifying child cannot be used by more than one person to claim the EIC
10. You cannot be a qualifying child of another person.
11. Child must have a valid social security number. |
12. You must be at least 25 but under age 65.
13. You cannot be the dependent of another person.
14. You cannot be a qualifying child of another person.
15. You must have lived in the United States more than half of the year. |
16. Your earned income must be less than $43,279 ($48,279 for married filing joint) if you have more than two qualifying children.
$40,295 ($45,295 for married filing joint) if you have two qualifying children.
$35,463 ($40,463 for married filing joint) if you have one qualifying child.
$13,440 ($18,440 for married filing joint) if you do not have a qualifying child. |
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