o You must have a Social Security number that is valid for employment for yourself, your spouse, if married, and any qualifying child listed on your tax return.
o You must have earned income. Earned income includes earnings from working for someone else or working for yourself.
o You may be married or single, with or without children to qualify. If you don’t have children, you must also meet age, residency and dependency rules. If you have a child who lived with you for more than six months of 2015, the child must meet age, residency, relationship and the joint return rules to qualify.
o If you are a member of the U.S. Armed Forces serving in a combat zone, special rules apply.