VITA Certification Practice Test 2026 – All-in-One Guide to Master Volunteer Income Tax Assistance!

To claim the Earned Income Tax Credit (EITC), taxpayers are required to file a federal income tax return, which is typically Form 1040. This is because the EITC is a federal tax credit intended to benefit low to moderate-income working individuals and couples, particularly those with children. The federal income tax return is the official document through which taxpayers report their income, claim various deductions, and apply for credits like the EITC.

Submitting the Form 1040 allows the IRS to calculate the taxpayer's eligibility for the credit based on the information provided regarding income levels and family size. Additionally, claiming the EITC involves meeting specific criteria related to earned income, filing status, and the number of qualifying children, which are evaluated through the federal tax return. This makes it imperative for taxpayers to file the appropriate forms when seeking to benefit from this tax credit.

Choosing forms that relate to state taxes or other reportable income, such as Form 1099, would not fulfill the requirement to claim the EITC, as those forms serve different purposes and do not capture the necessary information for federal tax credit eligibility.