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To claim the credit you must meet all of the following rules (based on 1999 tax information):

• You must have earned income during the year.
• Your earned income and modified adjusted gross income must each be less than:
  • $10,030 if you have no qualifying children; or
  • $26,473 if you have one qualifying child; or
  • $30,095 if you have more than one qualifying child.
• Your investment income cannot be more than $2,300.
• Your filing status can be any filing status except married filing a separate return.
• You cannot be a qualifying child of another person. If you are filing a joint return, neither you nor your spouse can be a qualifying child of another person.
• Your qualifying child cannot be the qualifying child of another person whose modified adjusted gross income is more than yours.

A qualifying child is a child who:

• Is your son, daughter, adopted child, grandchild, stepchild or eligible foster child; and
• Was (at the end of the tax year) under the age 19 or under the age 24 and disabled at any age during the year; and
• Lived with you in the United States for more than half of the tax year (all of the tax year if the child is your eligible foster child).

For more information about earned income tax credit, Publication 596 explains the rules to qualify for and to claim he EITC or call 1-800-829-376.