Earned Income Tax Credit

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Someone else, such as your mother, may be able to claim your child for the EITC. You can choose which person can claim the EITC! If you have more than one child, you can even split the children.


Two people cannot claim the same child



  1. If two parents claim the same child, only the parent where the child lived the longest will be allowed the EITC.

  2. If the child lived with both parents the same amount of time, then the parent with the highest adjusted gross income will be allowed to claim the EITC.

  3. If a parent and nonparent claim the same child, only the parent will be allowed to claim the EITC.

  4. If two nonparents claim the same child, only the nonparent with the highest income can claim the EITC.

Maximum Credit for Tax Year 2018
  • $6,431 with three or more qualifying children;
  • $5,716 with two qualifying children;
  • $3,461 with one qualifying child; or
  • $519 with no qualifying children.

2018 Earned Income and AGI Limits must be less than,
  • no children - less than $15,270 (single, head of household or widowed) but if married filing jointly household income must be less than $20,950.
  • one child - less than $40,320 (single, head of household or widowed) but if married filing jointly household income must be less than $46,010.
  • two children - less than $45,802 (single, head of household or widowed) but if married filing jointly household income must be less than $51,492
  • three or more children - less than $49,194 ( single, head of household or widowed) but if married filing jointly household income must be less than $54,884.


Taxpayers who claim the Earned Income Tax Credit or the Additional Child Tax Credit may experience a refund hold.  The IRS is prohibited from issuing refunds before mid-February.  The law requires the IRS to hold the entire refund.

EITC or advance EITC will not affect your eligibility for public benefits, such as food stamps, housing, welfare, SSI and RITE Care. EITC or advance EITC will not affect the amount of your public benefits. If you do not spend the EITC within a certain time period, it could affect certain public benefits. If you are denied public benefits or your amount decreases because of the EITC, you should call: Rhode Island Legal Services (800) 662-5034.


If you think that you qualify for EITC and the IRS denies your claim, you should appeal the IRS decision. To appeal, you must prepare a written statement explaining why you are qualified to claim EITC. You should attach documents that support your claim.


If you do not appeal the IRS decision, you may not be able to claim EITC for the next two years. If the IRS determines that you fraudulently claimed EITC, you may not be able to claim EITC for the next 10 years!


You must file Form 8862 with your tax return if the IRS previously denied your EITC. For more information on the EITC, see IRS Publication 596.




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