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详细解读 Earned Income Tax Credit

Updated 05/19/2022


全美最大的低收入补贴政策,却有超过20%符合标准的纳税人未予利用!

该项计划的全称为低收入家庭福利优惠 Earned Income Tax Credit,简称 EITC,是联邦政府发放给中低收入工作者的退税补贴。符合标准的纳税人可在 2021 年申请到最高 $6,728 美金的补贴。在 2022 年,可申请的最高金额上调到 $6,935 美金。可得到的金额取决于收入和子女人数,没有孩子的纳税人也有资格申请。


EITC 申请资格:


所有申请人需满足的申请条件

Rule 1: Adjusted Gross Income Limits

申请人的收入需要低于一定条件才可以申请低收入家庭福利优惠。该收入限制根据税表 Form 1040 Line 11, Adjusted Gross Income, 来计算。如果你单身,并且没有孩子一同申报,您2021年的收入需小于$21,430。详细收入要求数据请见下图:

注:If you are married, but qualify to file as head of household or married filing separately under special rules for married taxpayers living apart, and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income。


Rule 2: Must Have SSN

申请者及一同申报的孩子必须在报税截止日期之前有Social Security Number. 如果做了税表申报延期 Extension,申请者必须在延期截止日期前拥有Social Security Number。ITIN不符合申请条件。


Rule 3: Rules for Separated Spouses

您可以申领 EITC 如果您已婚,未提交Married Filing Jointly申报表,有一个符合条件的孩子与您同住时间超过 2021 年的一半,并且以下任何一项都适用:

  • 在过去的6个月中,您和您的配偶分开居住

  • You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2021.

Rule 4: U.S. Citizen or Resident Alien All Year

申请者必须全年为美国公民或美国税务居民。Dual Status不可以申请Earned Income Tax Credit。


Rule 5: Cannot File Form 2555

申请人不能使用 Form 2555 对美国境外收入免税。


Rule 6: Your Investment Income Must Be $10,000 or Less

报税当年的投资收入Investment Income必须小于$10,000美金。


Rule 7: You Must Have Earned Income

申请这必须要有Earned Income。


Earned income includes all of the following types of income

  1. Wages, salaries, tips, and other taxable employee pay

  2. Net earnings from self-employment

  3. Gross income received as a statutory employee

有孩子的申请者需要满足的额外条件

Rule 8: Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests

申请者的孩子必须通过关系测试,年龄测试,居住测试,以及和报测试:

Relationship Test:

To be your qualifying child, a child must be your:

  • Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or

  • Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).

Age Test:

Your child must be:

  1. Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly);

  2. Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly); or

  3. Permanently and totally disabled at any time during 2021, regardless of age.

Residency Test:

Your child must have lived with you in the United States for more than half of 2021.

Joint Return Test:

The child can’t file a joint return for the year. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.


Rule 9: Your Qualifying Child Cannot Be Used by More Than One Person to Claim the Credit

一个孩子只能与一位申请这一同申请,不可被多位申请者同时使用。


Rule 10: You Cannot Be a Qualifying Child of Another Taxpayer

申请者不可以是他人的Qualifying Child。申请者将被视为Qualifying child如果满足以下4点:

  1. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

  2. You were:

  3. Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);

  4. Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or

  5. Permanently and totally disabled, regardless of age.

  6. You lived with that person in the United States for more than half of the year.

  7. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

没有孩子的申请者需要满足的额外条件

Rule 11: Age Requirement

可以申请 EITC的最低年龄是19岁。但如果你是学生,最低申请者年龄需要至少24岁。2021年新税法不再要求申请这的年龄需要小于65岁。


Rule 12: You Cannot be the Dependent of Another Person

申请这不可以被其他人使用为Dependent一同报税。


Rule 13: You Cannot Be a Qualifying Child of Another Taxpayer

申请者不可以是他人的Qualifying Child。申请者将被视为Qualifying Child如果满足以下4点:

  1. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

  2. You were:

  3. Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);

  4. Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or

  5. Permanently and totally disabled, regardless of age.

  6. You lived with that person in the United States for more than half of the year.

  7. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

希望大家在使用 EITC 抵免金的时候一定要咨询 CPA 会计师,确保你符合相应的条件。

如果国税局发现申请人错误申请该项福利,不仅会连本带息让申请人偿还,还有可能会在两年内禁止申请人使用EITC 的资格。大家一定要正确使用美国税法条例,安心申报,合法地减少自己需要缴纳的收入所得税。



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