She has to have earned income within the tax year in order to get the Earned Income Tax Credit. Unemployment income is not considered earned income.
More info on the EITC
http://www.irs.gov/individuals/artic...=96406,00.html
Info on what is and isn't earned income
http://www.irs.gov/individuals/artic...176508,00.html
If someone is eligible it is a credit which is received if it is excess of taxes owed. IOW if you are eligible you get all of it or part of it net of your total tax due and any withholding or other credits.