The Earned Income Credit (EIC) is also called the Earned Income Tax Credit (EITC).  You must have worked in 2008  (earned $1 or more in wages/salary) and your earned income and adjusted gross income (AGI) for 2008 must fit the guidelines below. 

Filing Status: any status except Married Filing Separately, your income must be less than:

Single

Single with 0 qualifying children, $12,880
   If you are Single with 0 children you must also meet these extra criteria:
   * Age: you must be at least age 25 but under age 65 on December 31, 2008
   * Dependents: you cannot be claimed as a dependent on anyone else’s 2008 tax return
   * Residence: your home was in the United States for more than half of 2008
Single with 1 qualifying child, $33,995 
Single with 2 or more qualifying children, $38,646
 

Married Filing Jointly

Married Filing Jointly with 0 qualifying children, $15,880
   If you are Married Filing Jointly with 0 children you must also meet these extra criteria:
   * Age: you and your spouse must be at least age 25 but under age 65 on December 31, 2008
   * Dependents: you and your spouse cannot be claimed as a dependent on anyone else’s 2008 tax return
   * Residence: home for and your spouse was in the United States for more than half of 2008
Married Filing Jointly with 1 qualifying child, $36,995  
Married Filing Jointly with 2 or more qualifying children, $41,646

Defining Qualifying Children

To qualify with children, the child/children must be:

    * Your son, daughter, adopted child, stepchild, or a descendant of any of your children (e.g., grandchild); or
    * Brother, sister, stepbrother, stepsister, or a descendant (e.g., your niece or nephew) of any of them whom you cared for as you would your own child, or
    * Eligible foster child