DRS: Do I qualify?

 

Do You Qualify for EITC?


To qualify for Earned Income Tax Credit or EITC, you must have earned income from employment, self-employment or another source and meet the rules listed below.

  1. Have a valid Social Security Number 
  2. Have earned income from employment, self-employment or another source of earned income 
  3. Cannot use the married filing separate status for Federal return.  Certain taxpayers may be required to file married filing separate for CT only.
  4. Must be a Connecticut resident for the entire year
  5. Cannot be the qualifying child of another person*
  6. Your Adjusted Gross Income and earned income must meet the limits shown on the Eligible earned income amounts page
  7. Your investment income must meet or be less than the amount listed on the Eligible earned income amounts page
If you are married and file a joint return with your spouse, your spouse must also meet the EITC rules for everyone.

If you meet the EITC rules for everyone, you must also meet the rules for either workers without a qualifying child or have a child that meets the qualifying child rules.

Rules for Workers without a Qualifying Child

  • You (and your spouse, if filing a joint return) must have lived in Connecticut for the the entire tax year
  • Either you or your spouse, if filing a joint return, must be at least age 25 but under age 65
  • You (or you spouse, if filing a joint return) cannot qualify as a dependent of another person.

Qualifying Child Rules

To be your qualifying child for EITC, your child must meet four tests, the Relationship, Age, Residency and Joint Return tests. See the Qualifying Child Rules for more information.

Special EITC Rules

There are special EITC rules for members of the military, ministers, members of the clergy, those receiving disability benefits and those impacted by disasters. Information about special rules is available on the Internal Revenue Services website.


*A qualifying child cannot be used by more than one person



Content Last Modified on 1/4/2016 11:14:06 AM