Earned Income Credit 2026: Up to $8,231
The 2026 earned income tax credit (EITC) is worth up to $8,231 with three or more qualifying children, $7,316 with two, $4,427 with one and $664 with none (IRS Rev. Proc. 2025-32, section 4.06). It is gone once income reaches $70,244 for a married couple filing jointly with three children, and nobody qualifies with more than $12,200 of investment income.
The earned income credit is a refundable credit for working people with low to moderate income: you receive it even when you owe no income tax. These are the figures for income earned in 2026, claimed on the return you file in early 2027.
Earned income credit calculator 2026
2026 EITC table: maximum credit and income limits
| Children | Maximum credit | Full credit from earned income of | Phase-out starts (other / joint) | Credit ends (other / joint) |
|---|---|---|---|---|
| None | $664 | $8,680 | $10,860 / $18,140 | $19,540 / $26,820 |
| One | $4,427 | $13,020 | $23,890 / $31,160 | $51,593 / $58,863 |
| Two | $7,316 | $18,290 | $23,890 / $31,160 | $58,629 / $65,899 |
| Three or more | $8,231 | $18,290 | $23,890 / $31,160 | $62,974 / $70,244 |
Investment income limit for 2026: $12,200 (Rev. Proc. 2025-32 §4.06(2)). One dollar more and the credit is zero, whatever your earnings. Every figure with its source: JSON.
How the credit is calculated
The law builds the credit in two steps (26 U.S.C. §32(a)–(b)). It first phases in: a percentage of every dollar you earn, until earnings reach the amount in the table where the maximum is paid. It then phases out: once the larger of your AGI and your earned income passes the phase-out start, the maximum is reduced by a percentage of the excess until nothing is left.
| Children | Phase-in: credit per $1 earned | Phase-out: reduction per $1 over |
|---|---|---|
| None | 7.65% | 7.65% |
| One | 34% | 15.98% |
| Two | 40% | 21.06% |
| Three or more | 45% | 21.06% |
Example: a single parent with two children and $25,000 of wages (and the same AGI) is $1,110 past the $23,890 phase-out start, so the $7,316 maximum falls by 21.06% × $1,110 = $233.77, to about $7,082. The IRS prints the credit as a table in income bands of no more than $50 (§32(f)) in the Form 1040 instructions; this calculator is computed from the statutory formula, so the IRS table may differ by a few dollars.
Who can claim it
Work and income. You need earned income — wages, tips or self-employment earnings — and both it and your AGI must be under the limit for your household. Investment income must be $12,200 or less for 2026.
Social Security numbers. You, your spouse on a joint return, and each child you count need a Social Security number valid for employment issued by the return’s due date (§32(c), (m)).
Qualifying children. A child counts if they meet the relationship, residency (with you in the U.S. for more than half the year) and age tests: under 19 at year-end, under 24 if a full-time student, or any age if permanently and totally disabled (§152(c)).
No qualifying children. You (or your spouse) must be at least 25 and under 65 at the end of the year, live in the U.S. for more than half of it, and not be anyone else’s dependent or qualifying child (§32(c)(1)(A)(ii)).
Married filing separately. A married person can claim the credit without filing jointly only if a qualifying child lived with them for more than half the year and either they did not live with their spouse during the last six months of the year, or they have a written separation agreement or decree and were not in the same household at year-end. They use the “other” limits (Rev. Proc. 2025-32 §4.06(1), §32(d)).
Common questions
- What is the earned income credit?
- The earned income tax credit (EITC) is a refundable federal credit for people who work and have low to moderate income. It grows with each dollar earned up to a maximum, stays flat for a range, then shrinks as income rises. Because it is refundable, you receive it even if you owe no income tax (26 U.S.C. §32).
- What is the maximum earned income credit for 2026?
- $8,231 with three or more qualifying children, $7,316 with two, $4,427 with one and $664 with none, per IRS Rev. Proc. 2025-32. These apply to the 2026 return filed in early 2027.
- What are the 2026 EITC income limits?
- The credit reaches zero at $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more, or at $26,820, $58,863, $65,899 and $70,244 for married couples filing jointly. The test uses the larger of your AGI and your earned income (Rev. Proc. 2025-32 §4.06).
- Is there an investment income limit for the EITC?
- Yes. For 2026 you cannot claim the credit at all if your investment income, such as interest, dividends, capital gains and net rental income, is more than $12,200 (Rev. Proc. 2025-32 §4.06(2)).
- Can I get the EITC without children?
- Yes, up to $664 for 2026, if you or your spouse is at least 25 and under 65 at the end of the year, you are not someone else's dependent or qualifying child, and your income is below $19,540, or $26,820 married filing jointly (Rev. Proc. 2025-32).