The Earned Income Credit is a refundable credit for
low-income workers with earned income. The credit is available for taxpayers
with or without children. You could be entitled to a refundable credit of up
to $3,305 (if you have one qualifying child), $5,460 (if you have two
qualifying children), $6,143 (if you have more than two children), or $496 (if you have no qualifying children).
You have earned income if you
work for someone else or if you are self-employed. If you were in a combat
zone during the year, you may elect to use your combat pay to determine the
greatest credit amount.
You can increase your refund by any remaining
credit if your withholdings and Earned Income Credit amount are greater than
the tax liability you may have on your tax return.