How do I qualify for Earned Income Credit?

Have a valid Social Security Number (if you are filing a joint return, your spouse also must have a valid Social Security Number)
Have earned income from employment or from self-employment
Have a filing status other than married, filing separately
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
Not be a qualifying child of another person (if you are filing a joint return, your spouse also can not be a qualifying person)
Not file Form 2555 or 2555-EZ (related to foreign earned income), and
Have a qualifying child OR:
- be age 25 but under 65 at the end of the year
- live in the United States for more than half the year, and
- not qualify as a dependent of another person

If you qualify, the amount of your EITC will depend on whether you have children, the number of children you have, and the amount of your wages and income last year.