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The Earned Income Tax Credit (EITC): An Overview
Congressional Research Service (Author)
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Createspace Independent Publishing Platform
· Paperback
The Earned Income Tax Credit (EITC): An Overview - Congressional Research Service
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Synopsis "The Earned Income Tax Credit (EITC): An Overview"
The Earned Income Tax Credit (EITC) is a refundable tax credit available to eligible workers earning relatively low wages. Because the credit is refundable, an EITC recipient need not owe taxes to receive the benefit. Eligibility for and the amount of the EITC are based on a variety of factors, including residence and taxpayer ID requirements, the presence of qualifying children, age requirements for childless recipients, and the recipient's investment income and earned income. Tax filers with income above certain thresholds-these thresholds are based on marital status and number of qualifying children-are ineligible for the credit.
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