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The earned income credit is free money. When a person can get a refund that amounts to one half of their total income something is wrong. As a tax preparer I have learned people play the system and are looking for this credit. Approximately $50 billion dollars is "given out" nationally. I have had taxpayers say they are "going to the boats" or "paying off their car" with this money. That is not what the credit was designed to do. If you are over 65 you can not qualify.