Qualifications to Prepare and E-file Federal Returns for the Earned Income Tax Credit (EITC)  

Please note: The Commissioner's Office does not stock federal tax forms or booklets. Additionally, the IRS does not mail federal income tax forms or booklets unless requested. You must call 800-829-3676 to request federal income tax forms or instruction booklets.

Staff can prepare and electronically file the 2025 federal returns between Jan. 15 and Oct. 15, 2026.

Our staff prepares returns for taxpayers ages 25–64 as of December 31, and for those outside this range who have qualifying children.

Returns are limited to the following:

  • Forms: 1040
  • Schedules: A, B, C (expenses of $35,000 or less, expenses cannot exceed the business income), D, 2441, 8812, 8863

Adjusted Gross Income (AGI)

Must Be Less Than

  • $61,555 ($68,675 if married filing jointly) with three or more qualifying children

  • $57,310 ($64,430 if married filing jointly) with two qualifying children

  • $50,434 ($57,554 if married filing jointly) with one qualifying child

  • $19,104 ($26,214 if married filing jointly) with no qualifying children

Max Credit Amounts

For Tax Year 2024

  • $8,046 with three or more qualifying children

  • ​​​​​​​​$7,152 with two qualifying children

  • $4,328 with one qualifying child

  • $649 with no qualifying children

Investment Income

  • Must be $11,950 or less for the tax year.