The earned income tax credit is a tax supplement for low and moderate income working families. The tax supplement is only available to those who receive an income from a job and to obtain it, one must file a federal tax return. Rhode Island is one of twenty states (if you count the District of Columbia) who also offer a state earned income tax credit, which is based on the federal tax credit.

For those who need help preparing their taxes the IRS has created the volunteer income tax assistance (VITA) network. To receive information on how to access VITA or other tax assistance programs, call the United Way’s free hotline by dialing 211.

Below are the eligibility requirements for the 2009 tax season as reported in the Providence Journal today:

- For a household with three or more qualifying children: the income limit is generally $43,279 for someone who is single and $48,279 for a married couple filing a joint return. The maximum credit is $5,657.

- For a household with two qualifying children: the income limit is generally $40,295 for someone who is single and $45,295 for a married couple. The maximum credit is $5,028.

- For a household with one qualifying child: the income limit is generally $35,463 for someone who is single and $40,463 for a married couple. The maximum credit is $3,043.

- For a household with no qualifying children: the limit is generally $13,440 for someone who is single and $18,440 for a married couple. The maximum credit is $457.

For more information about earned income tax credits please click the links below:

Earned Income Tax Credit Can Break ‘Cycle of Poverty’

A Rising Number Of State Earned Income Tax Credits Are Helping Working Families Escape Poverty