If you’ve claimed the EITC in the past, or you’re wondering if you’re eligible this year, you may have already researched the different income thresholds that determine whether you qualify. However, you might not know that there are other rules that affect eligibility in addition to the income limits. These include:

• Having at least $1.00 of earned income. Pensions and unemployment compensation do not count as earned income.
• Having less than $3,450 in investment income for 2017.
• Filing a joint return if you are married. Married, filing separate taxpayers cannot claim the EITC.
• Not filing Form 2555, Foreign Earned Income; or Form 2555-EZ, Foreign Earned Income Exclusion.

Certain special rules exist for military members and clergy, along with those who receive disability income or have dependent children with disabilities.

When you claim your children as dependents in relation to the EITC, they only qualify if they meet the following requirements:

• The child is any of the following relationships to you: son, daughter, adopted child, stepchild, foster child, grandchild, brother, sister, half-sibling, step-sibling, niece or nephew.
• The child is less than 19 years old at the end of the year, and younger than you and your spouse (for joint filers) OR under 24 years old if they were a full-time student for a minimum of five months during the year. Children who are permanently and totally disabled are exempt from the age requirements.
• The child lived with you or your spouse in the U.S. for over 50% of the year.

When you claim a child, be prepared to submit the following information for each dependent:

• A valid Social Security number representing the exact name of the child as printed on their respective SS card
• The children’s full date of birth.