{"id":"irs-earned-income-tax-credit","name":"Earned Income Tax Credit","provider":"Internal Revenue Service","entitlement_type":"government-benefit","entitlement_type_label":"Government benefit","entitlement_type_context":{"definition":"A government-funded or administered benefit, service, coverage program, assistance program, or public access route.","domain":"public-benefits","archetype":"direct-program","agent_instruction":"Identify the administering jurisdiction and disclose income, household, age, disability, immigration, residence, renewal, fee, and capacity rules that apply."},"summary":"The Earned Income Tax Credit is a refundable federal tax credit for eligible low- to moderate-income workers, with or without qualifying children.","benefit":{"description":"A reduction in federal income tax and a possible refund when the credit exceeds tax owed, with the amount based on earned income, filing status, and qualifying children.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Worker eligible to claim the Earned Income Tax Credit"],"requirements":"The taxpayer must have qualifying earned income, remain within the tax year's adjusted-gross-income and investment-income limits, have valid Social Security numbers by the return due date, use an eligible filing status, meet citizenship or resident-alien rules, and satisfy additional child or childless-worker rules.","activation":"Use the IRS EITC Assistant if needed, file a federal income tax return for the applicable year, provide the required identifying and qualifying-child information, and claim the credit on the return.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"There is no fee to claim the credit on a self-prepared return, and eligible taxpayers may have free filing or preparation options. Commercial preparation, refund products, or other optional services can charge fees.","personalized":false,"regions":["US"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc","source_url":"https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc","source":{"primary_url":"https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-earned-income-tax-credit","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}