You may be able to take this credit if a child didn't live with you and you earned less than $10,030. You may also be able to take this credit if a child lived with you and you earned less than $26,473 (with one qualifying child). Other rules apply. For details, see Tax Topic 601, Earned Income Credit (EIC) or Publication 596, Earned Income Credit.

What are advance earned income credit payments?

If you expect to qualify for the earned income credit in 1999, you may be able to start getting part of the credit with your pay in 1999, instead of waiting until you file your 1999 tax return in 2000. This is called the advance earned income credit or AEIC.

To get part of the credit with your pay, you must have at least one qualifying child and meet certain other conditions. You cannot get the AEIC if you do not have a qualifying child, even if you will be eligible to claim the earned income credit on your 1999 return. To see if you qualify, see Form W-5, Earned Income Credit Advance Payment Certificate or Publication 596, Earned Income Credit. Additional information on the advance earned income credit is also available in Topic 604.