{
  "title": "2026 Earned Income Tax Credit",
  "canonical": "https://quantcalc.app/earned-income-credit-2026/",
  "tax_year": 2026,
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-24",
  "checked": "2026-09-24",
  "sources": [
    { "label": "IRS Rev. Proc. 2025-32, sec. 4.06", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" },
    { "label": "26 U.S.C. 32(b)(1) credit and phaseout percentages", "url": "https://www.law.cornell.edu/uscode/text/26/32" }
  ],
  "figures": {
    "investment_income_limit": { "value": 12200, "source": "Rev. Proc. 2025-32 sec. 4.06(2)" },
    "by_children": {
      "0": { "credit_pct": 0.0765, "phaseout_pct": 0.0765, "earned_income_amount": 8680,  "max_credit": 664,  "threshold_joint": 18140, "completed_joint": 26820, "threshold_other": 10860, "completed_other": 19540 },
      "1": { "credit_pct": 0.34,   "phaseout_pct": 0.1598, "earned_income_amount": 13020, "max_credit": 4427, "threshold_joint": 31160, "completed_joint": 58863, "threshold_other": 23890, "completed_other": 51593 },
      "2": { "credit_pct": 0.40,   "phaseout_pct": 0.2106, "earned_income_amount": 18290, "max_credit": 7316, "threshold_joint": 31160, "completed_joint": 65899, "threshold_other": 23890, "completed_other": 58629 },
      "3": { "credit_pct": 0.45,   "phaseout_pct": 0.2106, "earned_income_amount": 18290, "max_credit": 8231, "threshold_joint": 31160, "completed_joint": 70244, "threshold_other": 23890, "completed_other": 62974 }
    },
    "by_children_note": "Key 3 means three or more qualifying children. Amounts: Rev. Proc. 2025-32 sec. 4.06(1). Percentages: 26 U.S.C. 32(b)(1)."
  }
}