Earned Income Credit Calculator
Plug in your income, filing status, and number of kids to find out if you qualify for the 2026 EITC, how much you could get, and whether you're in the phase-in or phase-out range.
Filing Status
Earned Income
Wages, salaries, tips, and net self-employment income (W-2 Box 1 or Schedule SE net earnings).
Qualifying Children
Investment Income
Interest, dividends, capital gains, and rental income. If this exceeds $12,200 you cannot claim the EITC.
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How the Earned Income Credit works
The Earned Income Tax Credit (EITC) is a refundable federal tax credit aimed at low-to-moderate income workers. "Refundable" means you can receive money back even if you owe nothing in federal income tax. A deduction only lowers your taxable income; the EITC can actually increase your refund. For 2026, the maximum credit is $664 if you have no qualifying children, or up to $8,231 with three or more.
The EITC has three income zones. In the phase-in range, your credit grows as your earned income rises, at a rate between 7.65% and 45% depending on how many qualifying children you have. When your income hits the "earned income amount," the credit maxes out and stays flat across a plateau. Past the phaseout threshold, the credit shrinks through the phase-out range until it hits zero at the income limit.
2026 EITC income limits and maximum credits
These are the inflation-adjusted numbers for tax year 2026 (returns filed in 2027), updated for the One Big Beautiful Bill Act (P.L. 119-21) and IRS Revenue Procedure 2025-32.
| Filing Status | Children | Max Credit | Phaseout Begins | Income Limit |
|---|---|---|---|---|
| Single / HoH | 0 | $664 | $10,860 | $19,540 |
| Single / HoH | 1 | $4,427 | $23,890 | $51,593 |
| Single / HoH | 2 | $7,316 | $23,890 | $58,629 |
| Single / HoH | 3+ | $8,231 | $23,890 | $62,974 |
| Married Filing Jointly | 0 | $664 | $18,140 | $26,820 |
| Married Filing Jointly | 1 | $4,427 | $31,170 | $58,863 |
| Married Filing Jointly | 2 | $7,316 | $31,170 | $65,899 |
| Married Filing Jointly | 3+ | $8,231 | $31,170 | $70,244 |
Investment income limit (all filers): $12,200. Exceeding this amount disqualifies you entirely from the EITC.
Who qualifies for the EITC
You need earned income from wages, salary, tips, or net self-employment earnings. You also need a valid Social Security number and must be a U.S. citizen or resident alien for the full tax year. Investment income can't exceed $12,200 for 2026.
Every filing status qualifies except married filing separately. The one exception: if you lived apart from your spouse for the last six months of the tax year, you can still claim it. The One Big Beautiful Bill Act made this exception permanent.
If you have no qualifying children, you must be between 25 and 64 at the end of the tax year, and nobody else can claim you as a dependent.
A qualifying child is your son, daughter, stepchild, foster child, sibling, step-sibling, or a descendant of any of these. The child must be under 19 (or under 24 if a full-time student), must have lived with you in the U.S. for more than half the year, and needs a valid Social Security number.
Common EITC mistakes to avoid
- Not claiming the credit when eligible. The IRS estimates about 20% of eligible workers skip the EITC every year.
- Miscounting qualifying children. Double-check the relationship, age, and residency rules.
- Forgetting self-employment income. Net SE earnings count as earned income.
- Going over the investment income limit. Even $1 over $12,200 disqualifies you completely.
- Filing MFS while living with your spouse. This makes you ineligible for the EITC.
This calculator uses earned income as the primary input, which works for most EITC-eligible filers. Technically, the IRS uses the greater of earned income or AGI for the phase-out calculation. If your situation is complicated, talk to a tax professional.
Related tools: Child Tax Credit Calculator, Tax Bracket Calculator, Self-Employment Tax Calculator, and Itemized vs Standard Deduction Calculator.
Frequently Asked Questions
Common questions about the Earned Income Tax Credit
What is the Earned Income Tax Credit (EITC)?
The EITC is a refundable federal tax credit for low-to-moderate income workers. Because it's refundable, it can increase your refund even if you owe no tax at all. For 2026, the maximum is $664 with no children and $8,231 with three or more.
How do I know if I qualify for the EITC?
You need earned income (wages, salary, tips, or net self-employment income), investment income of $12,200 or less, and total income below the limit for your filing status and number of children. A valid Social Security number and U.S. citizenship or resident alien status for the full year are also required.
Can I claim the EITC if I have no children?
Yes, though the credit is much smaller: $664 max for 2026, compared to $8,231 with 3+ children. You also need to be between 25 and 64 at year-end, and your income must stay below $19,540 (single) or $26,820 (married filing jointly).
Does self-employment income count for the EITC?
It does. Your net self-employment earnings (gross income minus business expenses) count as earned income. Keep in mind that business expenses reduce your earned income, which directly affects how much credit you get.
What counts as investment income for the EITC limit?
Interest (taxable and tax-exempt), dividends, capital gains (net of losses), royalties, and net rental income. If the total tops $12,200 for 2026, you're completely disqualified. There is no partial credit.
Can I claim the EITC if I am married filing separately?
Only if you lived apart from your spouse for the last six months of the tax year. When you do qualify, you use the same income thresholds as single or head of household filers. The One Big Beautiful Bill Act (P.L. 119-21) made this rule permanent.
How does the EITC phase-in and phase-out work?
Your credit starts at $0 and grows as your income rises (phase-in). At the "earned income amount," it maxes out and stays flat (plateau). Once your income passes the "phaseout threshold," the credit shrinks until it hits $0 at the income limit.
What is a qualifying child for the EITC?
Your son, daughter, stepchild, foster child, sibling, step-sibling, or a descendant of any of these (like a grandchild or niece/nephew). The child needs to be under 19 (or under 24 if a full-time student), must have lived with you in the U.S. for more than half the year, and needs a valid Social Security number.
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