Which of the following best describes who qualifies for the Earned Income Tax Credit (EITC)?

The EITC is one of the most valuable credits available to low and moderate-income earners, and it is fully refundable. For 2025, the maximum credit ranges from approximately $649 for eligible workers with no children up to approximately $7,830 for families with three or more qualifying children. Income limits vary by family size and filing status. The IRS estimates that roughly 20% of eligible taxpayers fail to claim the EITC each year, leaving significant money unclaimed. Childless adults aged 25 to 64 are eligible for a smaller credit amount.