EITC overview
How the earned income tax credit works in 2026
The EITC is a fully refundable federal tax credit designed to supplement wages for low- to moderate-income workers. It is one of the largest anti-poverty programs in the U.S., lifting roughly 5.6 million people above the poverty line each year. Unlike most credits, the EITC is paid out as a refund even if you owe no tax.
2026 EITC amounts and income limits
| Children | Max credit | Single / HoH limit | MFJ limit |
|---|---|---|---|
| None | $664 | $19,540 | $26,820 |
| 1 | $4,427 | $51,090 | $58,370 |
| 2 | $7,316 | $57,870 | $65,150 |
| 3 or more | $8,231 | $61,600 | $68,880 |
Source: IRS Rev. Proc. 2025-32. Investment income must not exceed $12,200. All amounts inflation-adjusted for 2026.
Who qualifies
To claim the EITC you must have earned income (wages, salary, tips, or net self-employment earnings), a valid Social Security number, be a U.S. citizen or resident alien for the full year, and not be claimed as a dependent. If you have no qualifying children, you must be at least 25 and under 65. Investment income (dividends, capital gains, rental income) must be $12,200 or less in 2026.
Combine with other credits
The EITC stacks with the child tax credit for families with children. A family earning $35,000 with two children might receive roughly $6,700 in EITC plus $4,400 in CTC — over $11,000 in combined credits. Use our paycheck calculator to see how these credits affect your overall take-home.
Questions
Earned income credit calculator FAQ
What is the maximum EITC for 2026?
The maximum earned income tax credit for 2026 is $664 with no qualifying children, $4,427 with one child, $7,316 with two children, and $8,231 with three or more children. These amounts are adjusted annually for inflation per IRS Revenue Procedure 2025-32.
What are the EITC income limits for 2026?
For single filers in 2026, the income limit is $19,540 with no children, $51,090 with one child, $57,870 with two children, and $61,600 with three or more. For married filing jointly, add roughly $7,280 to each limit. You must also have investment income of $12,200 or less.
Do I qualify for the EITC?
You may qualify if you have earned income (wages, salary, self-employment) below the threshold for your filing status and number of children, your investment income is $12,200 or less, you have a valid SSN, you are a U.S. citizen or resident alien for the full year, and you are not claimed as a dependent. Age limits apply if you have no qualifying children: you must be at least 25 and under 65.
Is the EITC a refundable credit?
Yes, the EITC is fully refundable. If the credit exceeds your federal income tax liability, the IRS pays you the difference as a refund. This makes the EITC one of the largest anti-poverty programs in the United States, benefiting approximately 31 million workers and families annually.
Can self-employed workers claim the EITC?
Yes. Self-employment income counts as earned income for the EITC. Net self-employment earnings (after deducting business expenses) are used to calculate the credit. However, self-employed filers must file Schedule SE and pay self-employment tax on this income.
- Sources: IRS Rev. Proc. 2025-32 (2026 EITC tables) · IRS EITC tables (max credits + income limits) · Tax Foundation 2026 federal data.
- 🔄 Last updated July 25, 2026 · Tax year 2026
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