To qualify you must meet all of the following requirements:
	Have earned income
	Have valid Social Security number
	Investment income limited to $2,800
	Filing status cannot be â??married filing separatelyâ?
	Generally must be a U.S. citizen or resident alien all year
	Cannot be a qualifying child of another person
	Cannot file Form 2555 or 2555-EZ (related to foreign income)
You need to have worked and have earned income less than:
	$12,590 ($14,590 if married filing jointly) if there is no qualifying child
	$33,241 ($35,241 if married filing jointly) if there is one qualifying child
	$37,783 ($39,783 if married filing jointly) if there is more than one qualifying child
Common errors to avoid:
	Taxpayers claim a child who is not a qualifying child
	Married taxpayers who should file as married filing separately instead file as single or head of household
	Income-reporting errors
	Taxpayers or qualifying children with incorrect Social Security numbers