> I've seen this claimed repeatedly, but have never, ever seen any concrete
> proof.
>
> Please talk to your accountant friend, if you would, because there are
> literally thousands of threads on the web that don't have this proof.

These are coming from me, not my accountant, but take a look at the
qualifications:
http://www.taxformprocessing.com/tax/faq/tax26.htm (scroll down to see
qualifying incomes).  For a family of three, the 2008 ADJUSTED GROSS
income limit is $33,995.  How could a family of three (two adults and
one child) have such a low AGI?  Here are some scenarios:
 * Both adults work full time jobs that are on the "low end" of the
income rage, say $9.00/hr
 * One adult works a job that makes less than $45k (based on the
standard deductions listed at
http://taxes.about.com/od/2008taxes/qt/quicktaxfacts08.htm).
 * As an alternate, the gross income of the combined adults is less than $45k

There are other tax credits and deductions that could bring a moderate
income below the $34k limit.  FICA Social Security and Medicare are
collected at 7.65% combined, which at the $45k limit would be
$3,442.50.  This is $525.50 more than the associated EIC credit of
$2,917.

These numbers are based on a family of three - that is two people over
the age of 18 and one child, regardless of age.  They change for a
family of 4.

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