The Earned Income Tax Credit or the EITC is a refundable federal income tax credit for low to moderate income working individuals and families. Congress originally approved the tax credit legislation in 1975 in part to offset the burden of social security taxes and to provide an incentive to work. When EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.
http://www.irs.gov/individuals/article/0,,id=96406,00.html
E.I.T.C. is not for people on welfare. Welfare is not earned income. It is for WORKING people on welfare and other working people not on welfare,who have low-income.
If your husband is doing medical research he is in fact, working. He still qualifies for unemployment because he is not making what he would get from unemployment. Depending on how much income he generated, would determine if he qualified for earned income credit. Also, earned income is just that, earned income. Unemployment never qualifies for the E.I.C. credit. He would get the E.I.C. only for the portion of income from the medical research, even though he has to file taxes on the whole amount. If he didn't qualify for the E.I.C. he could probably still receive an income tax refund depending on what tax bracket you're in and how much taxes is due on the income. (earned and unemployment) If he paid more than what was required he will receive an refund no matter what.
You qualify if you have:
3 or more qualifying children, and your income is less than $43,352 ($48,362 if married filing jointly).
2 qualifying children, and your income is less than $40,363 ($45,373 if married filing jointly)?
1 qualifying child, and your earned income is less than $35,535 ($40,545 if married filing jointly)?
No qualifying children, and your earned income is less than $13,460 ($18,470 if married filing jointly)?
Hope this helps, and I am in no way trying to offend.