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
Wages, salaries, tips, and other taxable employee pay
Net earnings from self-employment
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:
Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly);
Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly); or
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：
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.
You were:
Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);
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
Permanently and totally disabled, regardless of age.
You lived with that person in the United States for more than half of the year.
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：
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.
You were:
Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);
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
Permanently and totally disabled, regardless of age.
You lived with that person in the United States for more than half of the year.
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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