The Earned Income Tax Credit is a Federal anti-poverty and work incentive program for low and moderate income individuals and families. If a worker qualifies, the Earned Income Credit will lower or eliminate any taxes he or she may owe. When the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.
To qualify, taxpayers must meet certain requirements and file a tax return, even if they did not earn enough money to be obligated to file a tax return.
For more information on qualifying and claiming the Earned Income Tax Credit, follow this link to the Internal Revenue Service website’s EITC page.
IRS - Earned Income Tax Credit Information