什么是低收入家庭税收抵免（EITC）？

联邦EITC 

收入所得税抵免（EITC）是针对收入中低收入的劳动者的联邦税收抵免。与CalEITC不同，只有具有社会安全号码的人才有资格。如果您符合资格，您可能会看到税单减少或退款增加。 

在以下情况下，您符合联邦EITC的资格：

• 您（或您的配偶，如果提交共同报税表）在纳税年度结束时年满25岁但未满65岁；和
• 您（或您的配偶，如果提交共同报税表）和任何合格孩子都有社会安全号码；和  
• 您（以及您的配偶，如果提交共同报税表）在纳税年度的主要时间超过一半；和
• 您（和您的配偶，如果提交共同报税表）不能被视为其他人申报表上的受抚养子女或合资格子女；和
• 您不是已婚的单独提交；和
• 您的纳税年度投资收入为$ 11,000或以下；和
• 您获得的收入至少为$ 1，并且不超过：

The Earned Income Tax Credit applied in the 2023 taxation period can be a significant financial boost for eligible individuals. This tax credit, which benefits low to moderate-income working individuals and families, can have a substantial impact on reducing tax liabilities and increasing refunds. With the Earned Income Tax Credit, eligible taxpayers can not only reduce the amount of tax they owe but also potentially receive a refund even if they had no tax withheld. This particular credit is based on income and family size, allowing taxpayers to claim a larger credit if they have qualifying dependents. To claim the Earned Income Tax Credit for the 2023 tax year, individuals need to meet certain criteria. They must have earned income from employment or self-employment and meet the specific income limits as determined by the Internal Revenue Service (IRS). Additionally, they need to have a valid Social Security number and be a U.S. citizen or resident alien for the entire tax year. The amount of the credit depends on various factors, including income, filing status, and number of qualifying dependents. Taxpayers can use the EITC Assistant tool on the IRS website to determine their eligibility and calculate the credit amount they may be eligible to claim. It's important to note that the Earned Income Tax Credit is a refundable credit. This means that if the credit amount is higher than the taxes owed, eligible individuals can receive the remaining balance as a tax refund. This can provide a valuable financial boost for working individuals and families, helping them cover essential costs or invest in their futures. In order to claim the credit, taxpayers need to file their tax returns using the appropriate forms and schedules as instructed by the IRS. They should carefully follow the IRS guidelines and ensure that they provide accurate information to avoid any potential issues or delays in receiving their refunds. Overall, the Earned Income Tax Credit can be a valuable resource for eligible individuals in the 2023 tax year. By reducing tax liabilities and potentially providing refunds, this credit aims to support low to moderate-income workers and their families, helping to alleviate financial burdens and promote economic stability.

注意：

• 联邦 EITC 对军人、神职人员和一些残疾人有特殊规定。
• CalEITC 和 EITC 等税收抵免在美国公民和移民服务局下不被视为公共福利