誰可以申請美國勞動所得稅抵免 (EITC)?

Earned Income Tax Credit (EITC) 是美國聯邦政府提供給低至中等收入工作者的「可退還稅額抵免」。若您符合資格，EITC 不僅可以降低稅負，即使沒有所得稅可抵，也可能為您帶來可觀的退稅。

EITC 判定依據: 調整後總收入（AGI）、投資收入（Investment income）、報稅身份（Filing status）、合格子女數量（Number of qualifying children, if any）

2025 年度 EITC 資格收入上限（Maximum AGI）

依合格子女數量與報稅身份分類：

0 位合格子女

• 單身、戶主、鰥寡、已婚分開：$19,104
• 已婚合報：$26,214

1 位合格子女

• 單身、戶主、鰥寡、已婚分開：$50,434
• 已婚合報：$57,554

2 位合格子女

• 單身、戶主、鰥寡、已婚分開：$57,310
• 已婚合報：$64,430

3 位或以上合格子女

• 單身、戶主、鰥寡、已婚分開：$61,555
• 已婚合報：$68,675

2025 年投資收入上限

• $11,950 或以下

2025 年 EITC 最高手續金額（Maximum Credit Amounts）

• 無合格子女：$649
• 1 名合格子女：$4,328
• 2 名合格子女：$7,152
• 3 名或以上合格子女：$8,046

美國註冊會計師 羅霞 提醒您，如果您的家庭勞動收入介於Earned Income Tax Credit (EITC)範圍內，或您有合格子女，建議您提前規劃報稅或諮詢專業會計師，避免遺漏抵免。

如果有其他疑問或者需要更多的幫助，

歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600

或者 E-mail: ustaxproservice@gmail.com 

也歡迎造訪我公司官網: https://www.ustaxproservice.com 

(美國稅務服務有限公司 USTAX Service LLC)

The Earned Income Tax Credit (EITC) is a refundable tax credit provided by the U.S. federal government to low- to moderate-income workers. If you qualify, the EITC can reduce your tax liability, and even if you owe no tax, you may still receive a refund.

EITC eligibility is determined based on: Adjusted Gross Income (AGI)、Investment income 、Filing status、Number of qualifying children, if any

2025 EITC Maximum AGI Limits

The income limits vary depending on the number of qualifying children and filing status:

0 qualifying children

• Single / Head of Household / Married Filing Separately: $19,104
• Married Filing Jointly: $26,214

1 qualifying child

• Single / Head of Household / Married Filing Separately: $50,434
• Married Filing Jointly: $57,554

2 qualifying children

• Single / Head of Household / Married Filing Separately: $57,310
• Married Filing Jointly: $64,430

3 or more qualifying children

• Single / Head of Household / Married Filing Separately: $61,555
• Married Filing Jointly: $68,675

2025 Investment Income Limit

Investment income must be $11,950 or less.

2025 EITC Maximum Credit Amounts

• No qualifying children: $649
• One qualifying child: $4,328
• Two qualifying children: $7,152
• Three or more qualifying children: $8,046

USCPA Luo Xia reminds you If your household income falls within the range for the Earned Income Tax Credit (EITC), or if you have qualifying children, it is recommended that you plan your tax filing in advance or consult a professional accountant to avoid missing out on the credit.

If you have any questions or need any further help,

please contact us at the USCPA Luo Xia +886 980919600

or Email: ustaxproservice@gmail.com 

Also welcome to visit our website: https://www.ustaxproservice.com 

(USTAX Service LLC)