What is the main criteria for an individual to qualify for the Earned Income Tax Credit?

To qualify for the Earned Income Tax Credit (EITC), one essential criterion is that the individual must have a valid Social Security Number (SSN). This requirement ensures that the tax credit is associated with individuals who are eligible for tax benefits in the United States and helps to prevent fraudulent claims. The EITC is designed to assist low to moderate-income working individuals and families, and having an SSN is a fundamental step in establishing eligibility.

While factors such as being a homeowner, being a full-time student, or having dependents can influence the amount of the credit or eligibility criteria, they are not the main criteria for eligibility. For example, having dependents can increase the credit amount but is not a standalone requirement for qualifying for the EITC. Similarly, individuals who are full-time students or homeowners can still qualify for the credit if they meet the income and SSN requirements. Therefore, the primary and non-negotiable criterion is possessing a valid Social Security Number.