The Earned Income Tax Credit (EITC) is a special tax benefit for working people who earn low or moderate incomes. Taxpayers who qualify and claim the credit could pay less federal income tax, pay no income tax, or even get a tax refund. To qualify, a taxpayer must meet certain rules and file a tax return, even if the claimant does not owe any income tax or did not earn enough money to require filing a return.
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