The Unite States federal Earned Income Tax Credit (EITC or EIC) is a refundable tax credit. For tax year 2007, a filer with one qualifying child can receive a maximum credit of $2,853. For two or more qualifying children, the maximum credit is $4,716. Grandparents, aunts, uncles, and siblings can also claim a child as their qualifying child provided they have shared residence with the child for more than half the tax year. However, in tie-breaker situations in which more than one filer actually claims the same child, priority will be given to the parent. A foster child also counts provided the child has been placed officially by an agency or court. There is a much more modest EITC for persons and couples without children that reaches a maximum of $428.