Earned Income Tax Credit

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

8.2 Earned Income Tax Credit: Taxable & Nontaxable Income

Is child support considered income when calculating the Earned Income Credit?

No, for purposes of calculating the Earned Income Credit, child support is not considered earned income.

Please refer to Publication 596, Earned Income Credit , for a complete discussion of the Earned Income Credit. Earned income is defined in Rule 6 of this publication.

References:

Publication 596, Earned Income Credit
Tax Topic 601, Earned income tax credit (EIC)

Tax Topics & FAQs | 2003 Tax Year Archives | Tax Help Archives | Home