title = "Earned Income Tax Credit Eligibility"

content = """
The Earned Income Tax Credit (EITC) is a refundable credit for low-to-moderate
income workers. Marble Column CPA applies strict due diligence requirements
and verifies all eligibility criteria. Incorrect claims trigger preparer penalties.

**Eligibility:** Must have earned income, meet AGI and investment income limits,
and satisfy relationship and residency tests for any qualifying child. Childless
workers may qualify at lower credit amounts. Age limits apply for those without
qualifying children.

**Qualifying Child:** Same relationship, age, residency, and joint return tests
as for dependent/CTC, but EITC has no support test. Child must have SSN valid
for employment. Due diligence requires checking identity and eligibility.

**Preparer Due Diligence:** Form 8867 must be completed. Document verification
of eligibility. Penalties apply for reckless or intentional disregard. When
eligibility is uncertain, obtain additional documentation or recommend the
client not claim the credit.
"""  # noqa: E501

version = "0.0.1"
