Updated October 24, 2026. Quick answer: Tax Topic 601 is the IRS page on the earned income credit. It says the credit is for people who worked and earned a low or moderate income, and that it is refundable. The topic then lists the requirements, including Social Security number rules and the tests for a qualifying child.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Who it is for | “You may qualify for the earned income tax credit (EITC) if you worked last year but earned a low or moderate income.” |
| Refundable | “EITC is a refundable tax credit, which means that even if you don’t owe any tax, you can still receive a refund.” |
| Income test | “To qualify for the credit, your adjusted gross income (AGI) must be below a certain amount” |
| Investment income | “Not have investment income over $11,950” |
| Work requirement | “Have earned income from employment or from self-employment” |
| Form for children | “Qualifying children must be listed on Schedule EIC (Form 1040)” |
Who the topic says may qualify
The topic opens with the purpose of the credit. The IRS topic says “You may qualify for the earned income tax credit (EITC) if you worked last year but earned a low or moderate income.” It adds “EITC is a refundable tax credit, which means that even if you don’t owe any tax, you can still receive a refund.”
It then sets an income test: “To qualify for the credit, your adjusted gross income (AGI) must be below a certain amount”. The list of requirements includes “Be a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien and filing a joint return” and “Not file Form 2555 (related to foreign earned income)”. Two more items cover income: “Not have investment income over $11,950” and “Have earned income from employment or from self-employment”.
Social Security numbers and the qualifying child
The topic puts a Social Security number first. It says “Have a valid Social Security number (SSN) issued by the due date of your return (including extensions).” It then states the consequence: “you can’t claim the EIC on either an original or an amended return, even if you later get an SSN.”
For children, the topic says “Have a qualifying child listed on Schedule EIC (Form 1040).” It also says “Individuals can claim the credit even if their children don’t have valid SSNs if all eligibility requirements are met.” and describes the result: “In this instance, they would get the smaller credit available for EITC without a qualifying child.”
The worksheets on our earned income credit worksheet A page and worksheet B page show how those inputs are used on the return.
Without a qualifying child, and separated spouses
The topic has a separate path for people with no qualifying child. It says the person must meet the basic requirements and “be at least age 25 but under 65 at the end of the year”, and also “live in the United States for more than half of the year”.
It covers married people who file apart: “Meet certain rules if you are separated from your spouse and not filing a joint return.” On the amount, it says “the amount of your EITC will depend on your filing status, whether you have a qualifying child, and if so, how many, and the amount of your wages and income last year.” Our EITC page and Form 1040 line 27 page show where the credit is entered.
Where this comes from
This page describes the IRS page titled Topic no. 601, Earned Income Credit, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 24 Sep 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Assuming the credit needs a child. The topic has a path for people with no qualifying child, which requires that you “be at least age 25 but under 65 at the end of the year”
- Thinking a Social Security number can be obtained later. The topic says “you can’t claim the EIC on either an original or an amended return, even if you later get an SSN”
- Overlooking the investment income test. The list includes “Not have investment income over $11,950”
- Reading the credit as only for people with wages. The topic says you must “Have earned income from employment or from self-employment”
- Assuming a child without an SSN ends the claim entirely. The topic says “they would get the smaller credit available for EITC without a qualifying child”
Related: IRS tax topics by number, EITC for 2026, EITC for 2027, Form 1040 line 27: earned income credit, Earned income credit worksheet A, and EITC for grandparents.
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Answer againSources
- IRS, Topic no. 601, Earned Income Credit (irs.gov): https://www.irs.gov/taxtopics/tc601
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.