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EIC Eligibility Checklist Keep for Your Records You may claim the EIC if you answer “Yes” to all the following questions.* Yes No 1. Is your AGI less than: • $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or • $51,464 ($57,414 for married filing jointly) if you have more than two qualifying children who have valid SSNs? (See Rule 1.) 2. Do you and your spouse if filing jointly, each have a valid SSN that you got by the due date of your 2021 return (including extensions)? (See Rule 2.) 3. Is your filing status married filing jointly, head of household, qualifying widow(er), single, or married filing separately and you meet the requirements to claim the EIC? (See Rule 3.) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.) 4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.) 5. Is your investment income $10,000 or less? (See Rule 6.) 6. Is your total earned income at least $1 but less than: • $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or • $51,464 ($57,414 for married filing jointly) if you have more than two qualifying children who have valid SSNs? (See Rules 7 and 15.) 7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rules 10 and 13.) STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.* 8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.) 9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. 10. Did you (or your spouse if filing a joint return) meet the age requirements at the end of 2021? (See Rule 11.) 11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rule 12.) 12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? (See Rule 14.)

*PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC with a qualifying child. (If you have more than one child, you can claim the EIC with a qualifying child as long as you answer “Yes” to questions 1 through 7 and can answer “Yes” to questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. If you answered “No” to any question that applies to you: You can’t claim the EIC. Page 32 Publication 596 (2021)