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You may qualify for the earned income tax credit if you worked last year but earned a low or moderate income. Earned income tax credit is a refundable tax credit, which means that you can receive a refund if the credit exceeds your tax liability. To qualify for the credit your adjusted gross income must be below a certain amount. You must have a social security number valid for employment. You must have a filing status other than married filing separately. You must be U.S. citizen or resid...