What is the Earned Income Tax Credit?

The Earned Income Tax Credit (EITC) is a federal tax credit for qualified low- and moderate-income workers. Eligibility is based on your income and the number of children you have at home. A taxpayer with low earned income and no children may also qualify. Qualifying children may include biological, foster, adopted and step-children as well as permanently and totally disabled children. Even if you did not earn enough in 2008 to file a tax return, you may be able to receive an earned income tax refund.

Who is eligible?

If you are single or married, worked full- or part-time during 2008 and meet the following income, age and household qualifications, you may be eligible for the Earned Income Tax Credit:

How much money can I expect?

• $12,120 for a worker (ages 25 to 64 before Dec. 31, 2008) with no qualifying children
• $32,001 for a worker with one qualifying child
• $36,348 for a worker with two or more qualifying children

Married, with joint income less than

• $14,120 for workers (ages 25 to 64 before Dec. 31, 2008) with no qualifying children
• $34,001 for workers with one qualifying child,/
• $38,348 for workers with two or more qualifying children

How much of a tax credit can I expect if I qualify?

Where can I find more information?
For complete filing guidelines
Center for Budget and Policy Priorities: www.cbpp.org/eic2009
Versión en español: www.cbpp.org/eic2009/eic07-spanflyer.pdf

The IRS website at 2008 Publ 596 (PDF) Earned Income Credit

IRS tax forms and publications available at www.irs.gov/formspubs
Versión en español: www.irs.gov/espanol

Marguerite Casey Foundation's
The Earned Income Tax Credit: Analysis and Proposals for Reform

Where can I find help to prepare my tax return?
Free tax assistance is available from the following programs:

Volunteer Income Tax Assistance Program (VITA)
The VITA Program offers free assistance to low- and moderate-income (generally, $42,000 and below) people who need help in preparing their federal tax returns. Certified volunteers sponsored by various organizations receive training to help prepare basic tax returns in communities across the country. VITA sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations. Most locations also offer free electronic filing.

To find a VITA site near you, call 1-800-829-1040.

Tax Counseling for the Elderly / AARP
The Tax Counseling for the Elderly (TCE) Program provides free tax help to people aged 60 and older. As part of the IRS-sponsored TCE Program, AARP offers the Tax-Aide counseling program.

Through April 15 each year, the AARP Tax-Aide program offers free one-on-one counseling at more than 7,000 sites nationwide. Trained and certified AARP Tax-Aide volunteer counselors help people of low-to-middle income with special attention to those age 60 and older prepare basic tax forms, including the 1040, 1040A, 1040EZ and other standard schedules. Help is also available by telephone and on the Internet.

For more information on TCE, call 1-800-829-1040.
To find an AARP Tax-Aide site near you, go to www.aarp.org on the Internet, or call 1-888-227-7669.