The Earned Income Tax Credit (EITC) is a federal tax program that reduces the amount of income tax owed by low to moderate income workers and families. Even people who don’t earn enough to owe federal income taxes may get a refund from the IRS if they qualify for an EITC.
The EITC for tax year 2008 (filing by April 2009) ranges from $438 to $4,824. To qualify, you must have income from employment, self-employment, or employer-paid disability benefits received prior to retirement. There is no limit to the number of times you can claim an EITC; you can claim one every year that you qualify. Families with a permanent and totally disabled child will always qualify for an EITC, if they meet other program requirements.