Which of the following is not a requirement to qualify for the EITC?

To qualify for the Earned Income Tax Credit (EITC), there are specific criteria that taxpayers must meet. One key requirement is that individuals must have earned income, which refers to income earned from working, such as wages or self-employment income.

Filing a tax return is also essential, as claiming the EITC requires submitting a federal tax return, even if no tax is owed or if the individual is not otherwise required to file. Additionally, having a qualifying child, who meets certain age, relationship, and residency requirements, can increase the credit amount, though it's not strictly necessary for all claimants.

The option that is not a requirement is only having investment income. In fact, the EITC has thresholds for investment income, and exceeding these limits disqualifies a taxpayer from claiming the credit. Individuals with only investment income would not meet the criteria necessary to qualify for the EITC, emphasizing that earned income is a fundamental component of eligibility. Thus, the distinction of having only investment income aligns with the EITC's purpose, which is to support those with lower earned incomes, rather than those who solely rely on investment returns.