IRS Pub 3524 – The Earned Income Tax Credit (EITC) is one of the most valuable tax benefits available to low- and moderate-income workers and families in the United States. For tax year 2025, IRS Publication 3524 serves as an essential eligibility questionnaire to help determine if you qualify for this refundable credit. This article breaks down everything you need to know about Pub 3524, including its purpose, key questions, income limits, and how to access it. Whether you’re a taxpayer, tax preparer, or financial advisor, understanding EITC eligibility can lead to significant tax savings.
What Is IRS Publication 3524?
IRS Publication 3524, titled “Eligibility Questionnaire for Tax Year 2025,” is a straightforward tool designed by the Internal Revenue Service (IRS) to help individuals and tax professionals assess eligibility for the Earned Income Tax Credit. Also known as the EITC Eligibility Checklist, this publication features a series of yes/no questions that guide users through the basic rules for claiming the credit. It’s particularly useful for tax return preparers to educate clients on EITC requirements and avoid common errors that could delay refunds or trigger audits.
Released in December 2025 and posted on January 14, 2026, Pub 3524 is updated annually to reflect changes in income thresholds, filing rules, and other criteria. The questionnaire is available in English and Spanish, making it accessible to a broader audience. It’s not a substitute for professional tax advice but acts as a preliminary screening tool to see if you might qualify before filing your return.
Understanding the Earned Income Tax Credit (EITC)
Before diving into the questionnaire, it’s helpful to understand what the EITC is. The EITC is a refundable tax credit aimed at offsetting Social Security taxes and supplementing wages for working individuals and families with low to moderate incomes. For tax year 2025 (filed in 2026), the credit can be worth up to $8,046, depending on your filing status, number of qualifying children, and income level.
To claim the EITC, you must file a federal tax return (Form 1040 or 1040-SR), even if you aren’t otherwise required to file. If you have qualifying children, you’ll also need to attach Schedule EIC. Special rules apply for members of the clergy, U.S. Armed Forces in combat zones, and those with nontaxable combat pay, which can optionally be included in earned income calculations.
Who Should Use the EITC Eligibility Questionnaire?
Pub 3524 is primarily intended for tax professionals, such as return preparers, to discuss eligibility with clients. However, individual taxpayers can also use it as a self-assessment tool. It’s especially beneficial for:
- Low-income workers earning at least $1 but below the specified AGI limits.
- Families with children, including single parents or married couples filing jointly.
- Those unsure about qualifying children, residency rules, or investment income caps.
- Anyone exploring child-related tax benefits, as EITC often overlaps with the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC).
If you’re in states like Colorado that offer a state-level EITC (up to 50% of the federal credit for 2025), checking federal eligibility first is crucial.
Breaking Down the Key Sections of Pub 3524
The questionnaire in IRS Pub 3524 is divided into three main parts: rules for everyone, rules for those with qualifying children, and rules for those without. You must answer “YES” to all applicable questions to potentially qualify. Here’s a detailed overview based on the 2025 version.
Questions 1-7: EITC Rules for Everyone
These foundational questions apply to all claimants. You need “YES” answers to all to proceed.
- Citizenship or Residency: Were you a U.S. citizen or resident alien all year, or a nonresident alien married to a U.S. citizen/resident and filing jointly?
- Social Security Number (SSN): Do you (and your spouse, if filing jointly) have a valid SSN by the return due date? (SSNs for benefits-only don’t count.)
- Filing Status: Is your status single, head of household, married filing jointly, or qualifying surviving spouse? Special exceptions apply for married filing separately with a child.
- Foreign Income: Are you not filing Form 2555 (for foreign earned income exclusion)?
- Investment Income: Is your investment income $11,950 or less?
- Earned Income and AGI Limits: Do you have at least $1 in earned income, and is your earned income/AGI below the thresholds? (See detailed limits below.)
- Not a Qualifying Child of Another: Are you not someone else’s qualifying child?
Questions 8-12: EITC Rules for Qualifying Children
If you have children, repeat these for each one. A qualifying child must meet relationship, age, residency, and joint return tests.
- Relationship: Is the child your son, daughter, stepchild, foster child, sibling, or descendant?
- Age: Under 19, or under 24 if a full-time student, or any age if permanently disabled? (Must be younger than you/spouse.)
- Residency: Lived with you in the U.S. for more than half the year? (Temporary absences count.)
- Joint Return: Didn’t file a joint return (except for refund claims)?
- Tiebreaker Rules: Are you the only one who can claim the child, or do you win under IRS tiebreakers?
Questions 13-15: EITC Rules Without Qualifying Children
If no qualifying children, answer these instead.
- U.S. Residency: Main home in the U.S. for more than half the year?
- Age: At least 25 but under 65 at year-end?
- Not a Dependent: Can’t be claimed as a dependent on another’s return.
Income Limits for EITC in Tax Year 2025
Eligibility hinges on your adjusted gross income (AGI) and earned income falling below these limits:
| Number of Qualifying Children | Single, Head of Household, or Qualifying Surviving Spouse | Married Filing Jointly |
|---|---|---|
| 0 | $19,104 | $26,214 |
| 1 | $50,434 | $57,554 |
| 2 | $57,310 | $64,430 |
| 3 or more | $61,555 | $68,675 |
Note: These are maximums for both earned income and AGI. Combat pay can be electively included, and special provisions exist for clergy and military personnel.
How to Download IRS Pub 3524?
To access the full questionnaire, download the PDF directly from the official IRS website. The English version is available here: https://www.irs.gov/pub/irs-pdf/p3524.pdf. For the Spanish version, visit https://www.irs.gov/pub/irs-pdf/p3524sp.pdf. Always use the latest revision to ensure accuracy for tax year 2025.
Tips for Claiming EITC and Avoiding Common Mistakes
- Verify SSNs: Use exact names and SSNs from Social Security cards.
- Seek Free Help: Use IRS-certified VITA/TCE sites or Free File for assistance.
- Check Refunds: EITC refunds aren’t issued before mid-February; track via the IRS “Where’s My Refund” tool.
- Related Resources: Consult IRS Publication 596 for in-depth EITC rules or Publication 962 for general awareness.
- State Credits: Many states mirror the federal EITC—check your state’s revenue department.
By using Pub 3524 early, you can maximize your chances of qualifying and filing accurately. If you’re unsure about any answers, consult a tax professional or the IRS website for personalized guidance.
For more details on tax credits and eligibility, visit IRS.gov or related state tax resources. Remember, claiming the EITC can make a real difference in your financial well-being—don’t miss out if you qualify!