IRS launches EITC Awareness Campaign on 50th anniversary of the Earned Income Tax Credit

VA-2025-01, Feb. 3, 2025

WASHINGTON — The Internal Revenue Service celebrated the 50^th anniversary of the Earned Income Tax Credit (EITC) with the launch this year’s EITC Awareness Day campaign. The annual campaign, now in its 19^th year, helps increase awareness among the millions of working Americans with a low-to-moderate income who are eligible for the EITC.

The IRS estimates that roughly one in five eligible taxpayers miss out on claiming this valuable credit. 

EITC was signed into law on March 29, 1975. Through numerous legislative changes, the tax break has helped encourage work and lift many financially challenged families out of poverty.

As of December 2024, approximately 23 million workers and families had received about $64 billion total from the EITC, according to IRS statistics. On average, eligible taxpayers received $2,743 from the credit in tax year 2023.

In Virginia, more than 522,000 workers and families received $1.39 billion total in EITC for tax year 2023. On average, taxpayers in Virginia received $2,662.

Who is eligible to claim the EITC?

Workers may use the EITC Assistant, an online tool, to check their eligibility, which may be affected by changes in marital, parental or financial status. Workers also may visit the Child-related Tax Benefits Comparison page to learn more about basic eligibility rules for the EITC and several other tax credits.

EITC is for workers whose income did not exceed the following limits in 2024:

No. of Dependents          Single Filer Income Limit     Married, Filing Jointly Income Limit

No children                                      $18,591                                          $25,511

1 child                                              $49,084                                          $56,004

2 children                                         $55,768                                          $62,688
3+ children                                       $59,899                                         $66,819

*Investment income limit: $11,600

Workers also must:

• Be a U.S. citizen or resident alien all year.
• File a tax return even if their income level doesn’t usually require them to file.
• Have a valid Social Security number (SSN) for themselves, as well as for their spouse, if filing a joint return, and for each qualifying dependent claimed for the EITC.
• File a return without Form 2555, Foreign Earned Income.

There are special rules for military personnel, clergy and ministers and taxpayers with certain types of disability income or a child who is disabled.

Eligible workers between the ages of 25 and 64 who have no dependents may receive up to $632 by claiming the EITC, while married but separated spouses who do not file a joint return may qualify for the EITC if they meet certain requirements. Those with qualifying children can receive a maximum of $7,830 when claiming the EITC for tax year 2024, up from $7,430 in tax year 2023.

How to claim the EITC

To get the EITC, workers must file a tax return and claim the credit on that return. They can file in a variety of ways, including by using:

• IRS Free File on IRS.gov. Qualified taxpayers can prepare and file federal income tax returns online for free using guided tax preparation software. IRS Free File also provides Fillable Forms free online for use by any taxpayer, regardless of income, who is comfortable preparing their own return.
• Direct File. An option for eligible people in participating states to prepare and file their federal tax return online for free directly and securely with IRS. Taxpayers have access to live chat support from IRS staff. While Direct File doesn’t prepare state returns, if someone lives in a participating state, Direct File guides taxpayers to a state-supported tool to prepare and file their state tax return for free.
• A reputable tax professional. To help taxpayers avoid unscrupulous “ghost preparers,” the IRS offers tips for choosing a trustworthy tax professional, whether that’s a certified public accountant, Enrolled Agent, or a trusted person without a professional credential. Taxpayers can check whether someone is credentialed using the Directory of Federal Tax Return Preparers, and find information on national tax professional groups at irs.gov.
• Free tax preparation assistance. There are thousands of Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites across the country available to help workers eligible to claim the EITC. Taxpayers can find a VITA or TCE site by using the VITA/TCE Locator Tool, through the IRS2Go smartphone app or by calling 1-800-906-9887.

As a reminder, the quickest way for taxpayers to get their refund is by e-filing an accurate return and choosing to receive that refund via direct deposit.

When to expect EITC refunds

The “Where’s My Refund?” tool, which allows taxpayers to monitor the status of their refunds, will be updated with projected deposit dates for most early EITC/ACTC refund filers by Feb. 22. Most EITC or ACTC related refunds should be available in bank accounts or on debit cards by March 3 if there are no issues with a taxpayer’s return and they chose to receive their refund by direct deposit.

Additional resources

• Celebrating 50 Years of the Earned Income Tax Credit.
• EITC Central.
• EITC reports and statistics, including participation rates by state.
• Publication 596, Earned Income Credit, offers a detailed view of the EITC, eligibility rules and instructions on how to claim the credit.
• Other Refundable Credits Toolkit.
• @IRSnews and @IRSenEspanol, the IRS X news feeds, provide the latest federal tax news and information for taxpayers in English and Spanish.
• IRSvideos available on YouTube that provide information about credits, deductions and tax law changes.
• Get an Identity Protection Personal Identification Number (IP PIN).