Crédito fiscal por rendimientos del trabajo
The Earned Income Tax Credit (EITC) is a refundable tax credit aimed at supporting low to moderate-income working individuals and families in the U.S. Unlike standard tax deductions, the EITC is designed to reward employment by reducing the tax burden and increasing take-home pay.
What is an earned income tax credit?
The Earned Income Tax Credit is a federal benefit for working individuals and families with low to moderate income. It reduces the amount of taxes owed and may result in a refund, even if no tax is due. Its purpose is to supplement wages and incentivize employment.
What is an example of unearned income?
Unearned income includes money received without active work involvement, such as:
- Interest and dividends
- Capital gains
- Rental income
- Pensions and annuities
- Social Security benefits
- Unemployment compensation
What is the difference between earned and unearned income?
Earned income is wages, salaries, tips, and net earnings from self-employment—income earned through work.
Unearned income is money from sources like investments, benefits, or property that does not involve active work.
What is the Earned Income Tax Credit for 2025?
For the 2025 tax year, the Earned Income Tax Credit (EITC) offers:
- Up to $8,046 for families with 3+ children
- $7,152 for 2 children
- $4,328 for 1 child
- $649 for no children
Eligibility depends on income, filing status, and number of qualifying children. The investment income limit is $11,950.
What is the importance of EITC in the U.S. tax system?
The EITC is one of the most effective tools for reducing poverty in the U.S. It:
- Supplements wages for working individuals and families
- Lifts millions of people, especially children, above the poverty line
- Encourages employment over dependency on welfare
- Stimulates local economies by increasing consumer spending
Who qualifies for Earned Income Tax Credit?
Qualifying individuals for the EITC include:
- Workers with earned income below IRS limits
- Those filing jointly, head of household, or single
- Workers with valid Social Security numbers
- People aged 25–64 (if claiming without children)
- Taxpayers who do not exceed investment income limits
- Parents or guardians with qualifying children who meet relationship, age, and residency requirements
Encuestas sobre el pulso de los empleados:
Se trata de encuestas breves que pueden enviarse con frecuencia para comprobar rápidamente lo que piensan sus empleados sobre un tema. La encuesta consta de menos preguntas (no más de 10) para obtener la información rápidamente. Pueden administrarse a intervalos regulares (mensual/semanal/trimestral).
Reuniones individuales:
Celebrar reuniones periódicas de una hora de duración para mantener una charla informal con cada miembro del equipo es una forma excelente de hacerse una idea real de lo que les pasa. Al tratarse de una conversación segura y privada, te ayuda a obtener mejores detalles sobre un asunto.
eNPS:
eNPS (employee Net Promoter score) es una de las formas más sencillas y eficaces de evaluar la opinión de sus empleados sobre su empresa. Incluye una pregunta intrigante que mide la lealtad. Un ejemplo de preguntas de eNPS son ¿Qué probabilidades hay de que recomiende nuestra empresa a otras personas? Los empleados responden a la encuesta eNPS en una escala del 1 al 10, donde 10 significa que es "muy probable" que recomienden la empresa y 1 significa que es "muy improbable" que la recomienden.
En función de las respuestas, los empleados pueden clasificarse en tres categorías diferentes:
- Promotores
Empleados que han respondido positivamente o están de acuerdo. - Detractores
Empleados que han reaccionado negativamente o no están de acuerdo. - Pasivos
Empleados que se han mantenido neutrales con sus respuestas.
How to calculate Earned Income Tax Credit?
Calculating the EITC involves:
- Determining your earned income (wages, tips, self-employment income)
- Identifying your filing status
- Counting your qualifying children
- Using the IRS EITC tables or online calculators to find your exact credit
- Applying any phase-out rules if your income exceeds certain thresholds
Tax software and the IRS EITC Assistant can guide you step by step.
What are the eligibility criteria for Earned Income Tax Credit (EITC?
To qualify for the EITC, taxpayers must meet several criteria:
- Earned income: Must come from employment or self-employment.
- Filing status: Must file as single, married filing jointly, head of household, or qualifying widow(er).
- Age requirements: Must meet minimum and (for childless filers) maximum age limits.
- Qualifying dependents: Must meet IRS rules regarding age, relationship, and residency.
- Income limits: Must fall within income thresholds based on family size
- Valid social security number: Required for both taxpayer and dependents
How to qualify for Earned Income Tax Credit?
To qualify for EITC, you must meet several key criteria:
- Have earned income from employment or self-employment
- Meet income thresholds based on your filing status and number of dependents
- Possess a valid Social Security number
- File your taxes as single, head of household, or married filing jointly
- Be a U.S. citizen or resident alien all year
- If claiming without children, you must be aged 25–64
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