The Earned Income Credit (EIC) is a special tax benefit for low-income people who work full- or part-time.  The EIC helps narrow the gap between the haves and the have-nots by supplementing low wages and reducing the tax burden on low-income wage earners.  The EIC also reduces the amount of additional taxes a worker may owe.  Even if a person has not earned enough to pay taxes, s/he may still be eligible to receive the EIC.

Not everyone is eligible for the EIC and the amount of the benefit depends on the number of children and the amount of income a person has.

· If you are a married or single worker who raised two or more children in your home and earned less than $30,580 in 1999, you could qualify for an EIC up to $3,816.
· If you are a married or single worker who raised only one child in your home and earned less than $26,928 in 1999, you could qualify for an EIC up to $2,312.
· If you are a married or single worker who is between the ages of 25 and 64, you do not have any children, and you earned less than $10,200 in 1999, you could qualify for an EIC up to $347.

Additionally, to be eligible for the EIC, you cannot be claimed as a dependent on someone else's tax return and you must have lived in the United States for at least 6 months during the year in which you are claiming the EIC.

Workers can claim the EIC on their Federal Tax Return.  Even if a person has already filed his or her taxes, s/he can still claim the EIC.  A person can claim the EIC from as far back as 3 years ago.

Many people feel intimidated by taxes.  This web site is designed to help the average, low-income worker determine if s/he is eligible for the EIC and which tax forms s/he should file to claim the credit.  It provides useful tax help information and leads you, step by step, through the filing process.