Earned income amount is more.
The amount you can earn and still get the credit has increased for 2000. The amount you earn must be less than:

• $27,413 with one qualifying child,
• $31,152 with more than one qualifying child, or
• $10,380 if you do not have a qualifying child.

Investment income amount is more.
The maximum amount of investment income you can have and still get the credit has increased for 2000. You can have investment income up to $2,400. For most people, investment income is taxable interest and dividends, tax-exempt interest, and capital gain net income. To get more detailed information, see Rule 5

New definition of eligible foster child.
For tax years after 1999, the definition of an eligible foster child for the earned income credit has changed. The child now must be either your brother, sister, stepbrother, or stepsister; a descendant (including a child or adopted child) of your brother, sister, stepbrother, or stepsister; or a child placed with you by an authorized placement agency. Eligible foster children are discussed in Rule 7

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