The Earned Income Tax Credit (EITC) ... is a special refundable credit for low to moderate income workers to reduce their federal income tax liability. Those who qualify will owe less and may be eligible for a larger refund. If you worked during 2011 and your adjusted gross income was less than $43,998 (or less than $49,078 for married workers) you may be eligible for a refund up to $5,751.