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Income Tax Planning
Chapter 9: Tax Credits/EARNED INCOME TAX CREDIT (EITC)
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Chapter Study Session

Chapter 9: Tax Credits

EARNED INCOME TAX CREDIT (EITC)

01.Core Concepts

Qualification • Must have earned income (employee or self-employed) • AGI must not exceed phaseout amount • See Exhibit 9.15 • Investment income < $12,200 (2026) • If qualifying child, must meet: • Relationship, age, and residency tests • If no qualifying child: • Taxpayer (or spouse if married) must be at least age 25 and under age 65.