As of 2015, the IRS website provides Earned Income Credit tables for 1994 through 2014 as part of Publication 596. This publication also includes detailed eligibility rules and worksheets taxpayers can use to determine eligibility and calculate the amount of their credits.
EIC is a tax credit available to individuals who meet eligibility requirements and whose earned income does not exceed a specified limit. The IRS adjusts the maximum income each year, and the amount varies according to family size. Taxpayers who file as married filing separately or who qualify as dependents for another taxpayer are not eligible for this credit. Taxpayers who do not have a qualifying child only qualify for EIC if they are between the ages of 25 and 64.