Earned Income Tax Credit 2026 — Amounts and Income Limits
The Earned Income Tax Credit is the federal government's largest benefit for low-to-moderate income workers — and it's fully refundable. For 2026, it's worth up to $7,830 for a family with three or more qualifying children. Even workers with no children can claim up to $632.
Calculate your exact credit with the EITC Calculator.
2026 EITC Amounts and Income Limits
| Children | Maximum Credit | Income Limit (Single/HoH) | Income Limit (MFJ) |
|---|---|---|---|
| 3 or more | $7,830 | $57,414 | $63,398 |
| 2 | $6,960 | $53,865 | $59,899 |
| 1 | $4,213 | $47,440 | $53,496 |
| 0 (no children) | $632 | $18,591 | $24,511 |
These limits are adjusted for inflation annually. The amounts above reflect projected 2026 figures.
How the EITC Is Calculated
The EITC isn't a flat amount — it rises with income, plateaus, then phases out:
Phase-in: The credit grows as you earn more. With 3 children, you get 45 cents for every dollar earned, up to the maximum.
Plateau: Once you hit the max credit, it stays flat across a range of income.
Phase-out: Above a certain income, the credit shrinks gradually until it reaches zero.
Example — Single parent with 2 children, $30,000 earned income:
- Phase-in rate: 40%
- Maximum credit reached at: ~$17,400 earned income
- Phase-out begins at: ~$20,600 (single)
- At $30,000: Credit is approximately $5,100
The exact calculation uses IRS tables, but the EITC Calculator handles the math instantly.
Who Qualifies
Basic requirements:
- Must have earned income (wages, salary, self-employment, tips)
- Must file a tax return (even if you owe nothing)
- Must be a U.S. citizen or resident alien for the full year
- Cannot file as Married Filing Separately
- Investment income must be $11,600 or less
- Cannot be claimed as someone else's dependent
Age requirements (workers with no qualifying children):
- Must be at least 25 and under 65 at year-end (expanded from age 19 for former foster youth and homeless youth)
- Must have lived in the U.S. for more than half the year
Qualifying child requirements:
- Under 19 (or under 24 if full-time student, or any age if permanently disabled)
- Lived with you for more than half the year
- Has a valid Social Security number
- Doesn't file a joint return (unless only to claim a refund)
EITC for Workers Without Children
The childless EITC is small ($632 max) but often overlooked. If you're single, age 25-64, earning under $18,591, you may qualify for several hundred dollars.
| Earned Income | Credit (No Children) |
|---|---|
| $5,000 | $383 |
| $8,000 | $614 |
| $9,000 | $632 (max) |
| $12,000 | $500 |
| $16,000 | $190 |
| $18,591+ | $0 |
Many eligible workers don't claim it because they don't think they qualify or don't bother filing.
Investment Income Limit — $11,600
This catches people off guard. If your investment income exceeds $11,600 in 2026, you get zero EITC — regardless of your earned income. Investment income includes:
- Interest and dividends
- Capital gains
- Rental income (net)
- Royalties
- Passive activity income
It does NOT include retirement distributions (401k, IRA), Social Security, or unemployment benefits.
A worker earning $30,000 in wages with $12,000 in stock dividends gets no EITC. The same worker with $11,000 in dividends gets the full credit.
Self-Employment and the EITC
Self-employment income counts as earned income. This includes freelancers, gig workers, and small business owners. But there's a catch:
- Net self-employment income (after Schedule C deductions) is what counts
- You must report it honestly — the IRS cross-checks 1099s
- Self-employment loss can reduce your earned income, potentially lowering your EITC
If you drive for Uber and made $25,000 in gross revenue with $8,000 in deductions, your earned income for EITC is $17,000.
Pair your EITC with the Child Tax Credit for maximum refundable benefits. Use the Federal Tax Calculator to see your full picture.
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