Which type of individual is most likely to qualify for the Earned Income Tax Credit (EITC)?

The Earned Income Tax Credit (EITC) is designed to assist low to moderate-income working individuals and families, particularly those who have earned income from employment. Individuals who are eligible for the EITC must have earned income, which comes from wages or self-employment.

A person employed part-time in a minimum wage job qualifies because they have earned income, albeit at a lower level. The EITC is specifically aimed at providing tax relief to those who are working but may not be earning enough to support themselves or their families comfortably.

In contrast, a full-time salaried employee may earn too much to qualify for the EITC depending on their total annual income. A retiree with no income would not qualify because the EITC requires earned income from a job. Additionally, a stay-at-home parent may not qualify unless they have earned income from part-time work or self-employment, as the EITC is specifically focused on those actively earning an income. Therefore, the individual most likely to qualify for the EITC is indeed the one employed part-time in a minimum wage job, as they satisfy the requirement of having earned income.