You may be able to take this credit if your earned income does not exceed a maximum dollar amount set by law. The maximum dollar amount is based on your filing status and whether you have qualifying children or not. Other rules apply. For details, refer to Tax Topic 601, Earned Income Credit, or Publication 596, Earned Income Credit.

References:

• Publication 596, Earned Income Credit
• Tax Topic 601, Earned Income Credit

Source: www.irs.gov