Gross Income Test

The gross income test is a requirement for claiming the earned income tax credit (EITC). The amount of your EITC is based on your earned income and adjusted gross income (AGI). To qualify for the EITC, you must meet certain requirements, including the gross income test.

The gross income test is based on your modified adjusted gross income (MAGI). MAGI is your AGI minus certain deductions, such as the deduction for student loan interest and the deduction for the self-employed health insurance deduction.

To meet the gross income test, your MAGI must be less than or equal to the following amounts:

• If you are single, your MAGI must be less than or equal to $15,820.
• If you are married filing jointly, your MAGI must be less than or equal to $21,710.
• If you are head of household, your MAGI must be less than or equal to $18,790.
• If you are married filing separately, your MAGI must be less than or equal to $10,855.

If your MAGI is more than the amount listed for your filing status, you will not be able to claim the EITC.

The gross income test is just one of the requirements for claiming the EITC. You must also meet the other requirements, such as the earned income test and the dependent care credit test. If you meet all of the requirements, you may be eligible to claim the EITC.

The EITC is a valuable tax credit that can help you save money on your taxes. If you think you may be eligible for the EITC, you should talk to your tax advisor.