Final answer:
The claim that the earned income credit is only available if the taxpayer has at least one child is false; taxpayers without children may also qualify for the EITC depending on income levels and other criteria.
Step-by-step explanation:
The statement that the earned income credit is available only if the taxpayer has at least one qualifying child in the household is false. While the earned income tax credit (EITC) does provide a larger credit to those with qualifying children, it is also available to taxpayers without children who meet the income requirements and other criteria. The EITC is designed to help low- to moderate-income taxpayers by reducing the amount of tax owed and potentially providing a refund. In some cases, individuals without children can still qualify for a smaller EITC. The amount of the credit and the income thresholds vary each year, so it is important for taxpayers to check the most current guidelines.