# Earned income tax credit |  | The United States federal **Earned income tax credit** or earned income credit is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends on a recipient's income and number of children. Low-income adults with no children are eligible. For a person or couple to claim one or more persons as their qualifying child, requirements such as relationship, age, and shared residency must be met. | |-|-| | | wikipedia:: [Earned income tax credit](https://en.wikipedia.org/wiki/Earned_income_tax_credit) |