Earned Income Tax Credit Calculator 2026
Estimate your EITC based on income, filing status, and qualifying children.
Income & Family
Estimated EITC
$3,269
Phase-Out Zone
Max Possible
$4,213
Benefit Rate
11.7%
Phase-out Ends
$48,443
EITC Income Ranges (1 child)
EITC is fully refundable
You get this credit as a tax refund even if you owe no federal tax.
Disclaimer
- Based on 2026 projected EITC parameters.
- Qualifying child rules (age, relationship, residency) must also be met.
- Consult a tax professional for personalized advice.
What Is the Earned Income Tax Credit?
The EITC is a fully refundable federal tax credit designed for low-to-moderate income workers. Unlike most credits that only reduce your tax bill, the EITC can generate a cash refund even if you owe zero federal tax. For 2026, the maximum credit ranges from $632 (no children) to $7,830 (3+ children).
2026 EITC Maximum Credits
| Children | Max Credit | Income Limit (Single) | Income Limit (Joint) |
|---|---|---|---|
| 0 | $632 | $18,591 | $25,791 |
| 1 | $4,213 | $48,443 | $55,643 |
| 2 | $6,960 | $55,130 | $62,330 |
| 3+ | $7,830 | $59,268 | $66,468 |
How EITC Phase-In and Phase-Out Works
The EITC has three zones. In the phase-in zone, the credit increases as your earned income rises. During the plateau, you receive the maximum credit. In the phase-out zone, the credit gradually decreases until it reaches zero. This structure means there's a "sweet spot" of income where you receive the maximum benefit.
Key Eligibility Rules
- You must have earned income (wages, self-employment, etc.)
- Investment income must be $11,600 or less
- You cannot file as Married Filing Separately
- You must be a U.S. citizen or resident alien for the full year
- Qualifying children must meet age, relationship, and residency tests
EITC Without Children
Workers aged 25-64 with no qualifying children can claim a smaller EITC (up to $632 for 2026). The income limits are significantly lower, but this credit remains one of the few refundable benefits available to childless low-income workers.
Common EITC Mistakes to Avoid
The IRS audits EITC claims at higher rates than other credits. Common mistakes include claiming children who don't meet the residency test (must live with you for more than half the year), filing as Single when Head of Household applies, and omitting self-employment income. Filing accurately protects you from penalties and delays.
Frequently Asked Questions
Can self-employed workers claim the EITC?
Yes. Self-employment income counts as earned income for EITC purposes. Net self-employment earnings (after deducting business expenses) are used in the calculation. Be sure to report all income accurately — the IRS cross-references 1099 forms.
When will I receive my EITC refund?
By law (PATH Act), the IRS cannot issue EITC refunds before mid-February, even if you file in January. Most EITC refunds arrive by early March if you file electronically with direct deposit. Paper checks take several weeks longer.