1040-US: Earned Income Credit calculating when one spouse is either over 65 or under 25

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

Question

Why is the Earned Income Credit calculating when one spouse is either over 65 or under 25?

Answer

Internal Revenue Publication 596 for the Earned Income Credit, states under the age rule that "If you are married filing a joint return, either you or your spouse must be at least 25 but under age 65 at the end of the tax year." It does not matter which spouse meets the age rule, as long as one of the spouses does.

Related topic: Earned income credit (EIC) and preparer's EIC checklist FAQs (1040)

Was this article helpful?

Thank you for the feedback!