Chapter 1
Rules for Everyone

This chapter discusses Rules 1 through 6. You must meet all six rules to qualify for the earned income credit. If you do not meet all six rules, you cannot get the credit and you do not need to read the rest of the publication.

Note. If you meet all six rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet.

Rule 1. You Must Have a Valid Social Security Number (SSN)

Rule 2. Your Filing Status Cannot Be "Married Filing Separately"

Rule 3. You Must Be a U.S. Citizen or Resident Alien All Year

Rule 4. You Cannot File Form 2555 or Form 2555-EZ

Rule 5. Your Investment Income Must Be $2,450 or Less

Rule 6. You Must Have Earned Income