YOU MAY CLAIM THE EARNED INCOME CREDIT WITH QUALIFYING CHILDREN IF:
you have earned income and modified adjusted gross income of under $34,001 MFJ if you have one qualifying child, or under $38,348 MFJ if you have two or more qualifying children;
your qualifying child lived with you in your main home in the U.S. for more than six (6) months of the tax year;
you file Tax Schedule EIC with your tax return;
you are not a qualifying child of another person;
you file a joint tax return if married. You may be able to claim the earned income credit as head of household if you lived apart from your spouse for the last half of the tax year;
you include your social security number on your tax return, and that of your spouse if you are married.
at 12:26 PM on Jan. 1, 2009