1. Your adjusted gross income (AGI) must be less than:
•$37,783 ($39,783 for married filing jointly) if you have more than one qualifying child,

•$33,241 ($35,241 for married filing jointly) if you have one qualifying child, or

•$12,590 ($14,590 for married filing jointly) if you do not have a qualifying child.

2. You must have a valid social security number.

3. Your filing status cannot be “Married filing separately.”

4. You must be a U.S. citizen or resident alien all year.

5. You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income).

6. Your investment income must be $2,900 or less.

7. You must have earned income.

8. Your child must meet the relationship, age, and residency tests.

9. Your qualifying child cannot be used by more than one person to claim the EIC.

10. You cannot be a qualifying child of another person.

11. You must be at least age 25 but under age 65.

12. You cannot be the dependent of another person.

13. You cannot be a qualifying child of another person.

14. You must have lived in the United States more than half of the year.