The Earned Income Tax Credit (EITC) has provided financial relief to millions of low-to-moderate-income households in the United States for 50 years. However, it remains underutilized by many eligible taxpayers. With the 2025 tax season coming to a close in less than two months, understanding how to claim the EITC and when to expect a refund is essential.
How to Claim the Earned Income Tax Credit
To receive the EITC, taxpayers must file a federal tax return, even if they are not otherwise required to do so. The Internal Revenue Service (IRS) requires eligible filers to submit Form 1040 (or Form 1040-SR for seniors). If claiming the credit for a qualifying child, filers must also complete Schedule EIC and attach it to their return.
Eligibility for the EITC is based on income, marital status, and the number of qualifying children. The IRS provides an online tool, the EITC Qualification Assistant, to help taxpayers determine their eligibility.
For the 2025 tax year, the income limits for claiming the EITC are as follows:
- Single taxpayers with no qualifying children: Earn less than $19,104 per year
- Married taxpayers filing jointly with three or more children: Earn less than $61,555 per year
- Investment income limit: $11,950
The amount of the credit varies depending on the number of qualifying children:
- No children: Up to $649
- One child: Up to $4,213
- Two children: Up to $6,960
- Three or more children: Up to $8,046
When to Expect Eitc Payments
Taxpayers who file early and choose direct deposit may receive their EITC refund by March 3, 2025, provided there are no processing delays. Due to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue EITC-related refunds before mid-February.
Common reasons for delays include:
- Errors in personal information or income reporting
- Additional IRS review for suspected fraud or errors
- Paper returns, which take longer to process
Taxpayers can track the status of their refund using the IRS’s “Where’s My Refund?” tool or the IRS2Go mobile app.
Claiming Eitc from Previous Years
If a taxpayer did not claim the EITC in previous years, they may still be eligible for a refund. The IRS allows taxpayers to file a claim for up to three years after the original due date of a tax return. For instance, the deadline to file for the 2021 EITC is April 15, 2025.
