IRS PUBLICATION 596
A document that gives information on the earned income credit (EIC) offered to individuals who earn below $51,567. To be eligible to receive EIC, a taxpayer must have the following qualifications: an adjusted gross income (AGI) below a certain threshold, a valid Social Security number, not married but filing separately, an American citizen or resident alien, a high degree of investment income, and employed. Should the individual have no qualifying child, he or she must be between 25 to 65 years old.
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