It is not possible to claim the Earned Income Tax Credit (EITC) for parents as dependents. The only qualified dependents that are allowed are minor children. However, the EITC is also available to certain taxpayers without children who have very low incomes. To qualify for this credit in 2011, a taxpayer must be at least 25 years old and no more than 65 years of age on December 31, 2011.
If you have no qualifying children, then you must have an adjusted gross income of less than $13,980 if single and $19,190 if married filing jointly. The amounts are higher if you have qualified dependents. The maximum EITC available to taxpayers without qualifying children in 2012 is $475. If a person meets the income and age requirements, then that person should file Schedule EIC to claim the tax credit. The EITC is a refundable tax credit that is available to certain individuals and families who have low-to-moderate levels of earned income (wages, salary, tips, bonuses, and net earnings from self-employment). If you have no taxes due, then the credit is paid as a refund to you.
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