In order to claim the Earned Income Tax Credit, you cannot exceed maximum adjusted gross income levels. For individuals without a qualifying child, adjusted gross income must be below $12,880 ($15,880 for a couple). Individuals with only one qualifying child can have income up to $33,995 ($36,995 for a couple). Those with more than one qualifying child can have adjusted gross income up to $38,646 ($41,646 for a couple). The figures provided here are for tax year 2007. Figures adjust annually.

You must have at least some earned income to qualify for an EITC. If you live completely on unearned income, you are not eligible. You also cannot claim foreign income or have investment income that exceeds $2,900 (for tax year 2007).

If you do not claim any qualifying children, you must be 25-64 years of age to qualify for an EITC. If you have a qualifying child, there is no age requirement.

Children must meet IRS relationship, residency and age requirements to be considered “qualifying children” under EITC. Only one family member can claim the qualifying child or children on their tax return.

If you’re married, you cannot file your taxes as “married filing separately” and qualify for an EITC. You must file a joint tax return.