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Federal housing law

Publication 5998 — Do you qualify for the Earned Income Tax Credit?

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5998.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

To qualify, you must have low to moderate-income and meet the following rules.

To claim the EITC, you must file a federal tax return even if you owe no tax and are not required to file.

Go to www.irs.gov/eitc for more information and to use the interactive EITC Assistant to see if you qualify for the credit and estimate the amount of your EITC.

Publication 5998 (7-2024) Catalog Number 95114D Department of the Treasury Internal Revenue Service www.irs.gov

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