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Do I Have To Have a Child To Qualify for the EIC? No, you can qualify for the EIC without a qualifying child if your earned income is less than $21,430 ($27,380 if married filing jointly) and either: • You are at least age 19, • You are a specified student (other than a qualified former foster youth or a qualified homeless youth) and are at least age 24, or • You are a qualified former foster youth or a qualified homeless youth and are at least age 18. See chapter 3. How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter 4. How Can I Quickly Locate Specific Information? You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet. Is There Help Online? Yes. You can use the EITC Qualification Assistant at IRS.gov/EITC to find out if you may be eligible for the credit. The EITC Qualification Assistant is available in English and Spanish. What's New for 2021 Earned income amount. The maximum amount of in- come you can earn and still get the credit has increased. You may be able to take the credit if: • You have three or more qualifying children who have valid SSNs and you earned less than $51,464 ($57,414 if married filing jointly), • You have two qualifying children who have valid SSNs and you earned less than $47,915 ($53,865 if married filing jointly), • You have one qualifying child who has a valid SSN and you earned less than $42,158 ($48,108 if married filing jointly), or • You don't have a qualifying child who has a valid SSN and you earned less than $21,430 ($27,380 if married filing jointly). Your adjusted gross income must also be less than the amount just listed that applies to you. For details, see Rules 1 and 15. File Schedule EIC (Form 1040) if you have a qualify- ing child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC to your Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to com- plete Schedule EIC if your qualifying child doesn't have a valid SSN, see Schedule EIC. Tax relief legislation. Recent legislation provided cer- tain tax-related benefits, including an election to use your 2019 earned income to figure your 2021 earned income credit. See Election to use prior-year earned income, for more information. Age requirements for taxpayers without a qualifying child. In 2021, special rules apply regarding the age re- quirements for certain filers claiming the EIC without a qualifying child. See Rule 11—You Must Meet the Age Requirements, for more information. Separated spouses. If you are married, but don’t file a joint return, you may qualify to claim the EIC. See Rule 3—If You Are Separated From Your Spouse and Not Fil- ing a Joint Return, You Must Meet Certain Rules, for more information. Investment income amount. The maximum amount of investment income you can have and still get the credit is $10,000. See Rule 6—Your Investment Income Must Be $10,000 or Less. Reminders Self-only EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2021, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child. Increased EIC on certain joint returns. A married per- son filing a joint return may get more EIC than someone with the same income but a different filing status. As a re- sult, the EIC table has different columns for married per- sons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of qualifying children with a valid SSN you have. Earned income credit has no effect on certain wel- fare benefits. Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any Publication 596 (2021) Page 3