0221 Publ 5489 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5489.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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❯ Taxpayers with income less than

$56,844 in 2020 may be eligible to claim the EITC.

❯ The EITC can be as much as $6,660

for a family with qualifying children.

❯ Taxpayers who don’t have a qualifying

child could be eligible for up to $538 .

If the taxpayer earned less in 2020, the rule may help them qualify for a higher EITC refund.

This tax season, taxpayers may elect to use their 2019 earned income to figure the credit if their 2019 earned income is more than their 2020 earned income.

Generally, earned income includes wages and net earnings from self-employment, as well as certain disability payments.

The same is true for the Additional Child Tax Credit .

For details, see the instructions for Form 1040 or Publication 596, Earned Income Credit.

Publication 5489 (2-2021) Catalog Number 75380T Department of the Treasury Internal Revenue Service www.irs.gov