没有TAX REBATE。但是不知道是否可以CLAIM EIC （可能对NR有限制）

What is the Earned Income Credit (EIC)?

The Earned Income Credit (EIC), also known as the Earned Income Tax Credit (EITC), is an important anti-poverty and work incentive program that is run by the federal government. The EIC is targeted to individuals and especially families who earn low to moderate wages. If a worker qualifies, the EIC will lower or eliminate any taxes owed. If a worker is not obligated to pay any taxes or if the credit is larger than any taxes owed, the worker will receive a cash payment ("refund") from the Internal Revenue Service (IRS) after filing a tax return. In such instances, the government is providing low-income workers additional money beyond what they get paid at their jobs to encourage work and to reduce poverty.

The State of Massachusetts has its own version of this program available to workers who live in the state and who receive the federal EIC. Workers who qualify for and receive the federal EIC can claim an additional 15% of the federal EIC amount on their state income tax return.

Am I Eligible?

To qualify for the EIC, you must have a job, have wages below a certain level, and file a federal tax return to the IRS. There are additional rules and restrictions as well. For tax year 2007, in order to qualify for the EIC, workers with no children must have earned income below $12,590. Workers with one child must have an earned income below $33,241 to be eligible, and workers with two or more children must be below $37,783 in earned income to qualify for the EIC (Note: These limits are $2,000 higher in each category for workers filing a married joint tax return). Claiming the EIC (provided you spend the amount received) will not interfere with your eligibility to apply for and obtain such benefits as TAFDC, MassHealth, SSI, food stamps, or housing assistance. Immigrants who are legally authorized to work may also claim the EIC. After you read about the eligibility requirements you may want to complete an eligibility check provided by the Internal Revenue Service to find out if you may claim the EIC on your tax return.

[此贴子已经被作者于2008-3-17 15:58:15编辑过]