Who qualifies for the EITC or CTC?
Earned Income Tax Credit (EITC)
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NOTE: To claim the CTC, the taxpayer and everyone the taxpayer claims must have a valid social security number.
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To qualify for the EITC, the taxpayer must:
- Have worked and earned income under $57,414,
- Not have investment income above $10,000 in the tax year in question,
- Have a valid Social Security number by the due date of your return (including extensions),
- Be a U.S. citizen or a resident alien all year, and
- Not file Form 2555 (related to foreign earned income).
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To qualify for the EITC, the taxpayer must use one of the following statuses:
- Married filing jointly
- Single
- Married filing separate
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To qualify for the EITC, everyone you claim on your taxes must:
- Have valid Social Security number (SSN). To be valid, the SSN must be, valid for employment and issued before the due date of the tax return you plan to claim (including extensions).
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To claim a child under the EITC, the child must be:
- The taxpayer's child, adopted child, stepchild, foster child, sibling, step-sibling, half-sibling, niece, nephew, or grandchild;
- Have lived with you for more than half of 2021;
- Have a valid Social Security number; and
- Meet one of the following age requirements:
- Under 19,
- Under 24 if a full-time student, or
- any age if totally and permanently disabled.
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Please note that there are special rules for Military and Clergy Rules for the Earned Income Tax Credit, click HERE for more info.
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The Form CP75 you received should include information about which element needs further proof.
Click HERE to see which documents can be used to prove your case for this credit.
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Child Tax Credit (CTC):
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NOTE: If the taxpayer does not qualify for EITC, but has a dependent child, the taxpayer may be able to claim the CTC for their child. To claim the CTC the child must have a valid social security number (SSN), and meet the following requirements:
To be considered a qualifying child for purposes of the CTC, the child must:
- Be the taxpayer's child, adopted child, stepchild, foster child, sibling, step-sibling, half-sibling,
niece, nephew, or grandchild;
- Have lived with the taxpayer for more than half of the tax year;
- Be under the age of 18 on the last day of the tax year;
- Provide no more than half of their own financial support during the tax year, and
- Be a U.S. citizen, U.S. resident alien, or U.S. national, and have a social security number
- Note, the taxpayer does not need to have a social security number to claim this credit, they may have an Individual taxpayer identification Number (ITIN).
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Click HERE to learn more about the CTC and available resources on the IRS.
The Form CP75 you received should include information about which element needs further proof.
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Click HERE to see which documents can be used to prove your case for this credit.