Best's Credit Rating Methodology : Global Life and Non-Life Insurance Edition

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To receive the earned income credit, taxpayers ﬁle their regular tax re- turn and ﬁll out the six-line Schedule EIC that gathers information about qualifying children. The EITC is refundable, meaning that it is paid out by the Treasury regardless of whether the taxpayer has any federal income tax liability. There are several basic tests for EITC eligibility. The taxpayer must have both earned and adjusted gross income below a threshold that varies by year and by family size. Most EITC payments go to taxpayers with at least one “qualifying child.” A qualifying child needs to meet age, relationship, and residence tests. The age test requires the child...
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Best’s Credit Rating Methodology : Global Life and Non-Life Insurance Edition