Have earned income from wages, salaries, tips, self-employment, or other taxable employee pay
Have a valid Social Security number for yourself, your spouse if filing jointly, and any qualifying child
Be a U.S. citizen or resident alien for the entire tax year, or meet the special rules for certain married taxpayers
File a tax return, even if you do not owe tax
Use the correct filing status; generally not filing as Married Filing Separately
Meet the income limits for your filing status and number of qualifying children
Have investment income below the annual limit
If claiming a qualifying child, the child must meet the relationship, age, residency, and joint return tests
If you do not have a qualifying child, meet the additional age, residency, and dependency rules
Not be claimed as a qualifying child by another taxpayer
Not file Form 2555 for foreign earned income
Have lived in the United States for more than half the year if claiming the credit with a qualifying child or as a qualifying person without children, unless an exception applies