What is the Earned Income Tax Credit (EITC)?

The EITC is a refundable federal tax credit for low-to-moderate income workers. For 2026, it provides up to $8,046 for families with 3 or more qualifying children, $7,152 for 2 children, $4,328 for 1 child, and $649 for workers without children. Unlike non-refundable credits, the EITC pays out even if you owe no federal income tax.

Who qualifies for the EITC in 2026?

To qualify for the 2026 EITC you must have earned income (wages, salary, or self-employment income), investment income of $11,600 or less, and earned income below the limit for your filing status and number of children. For example, a single filer with 2 children must earn less than $57,310. Workers without children must be between 25 and 65 years old.

How much EITC can I get in 2026?

The maximum EITC for 2026 depends on your number of qualifying children: $649 (0 children), $4,328 (1 child), $7,152 (2 children), or $8,046 (3+ children). Your actual credit depends on your earned income and filing status. The credit phases in as income rises, plateaus at the maximum, then phases out as income continues to increase.

Is the EITC refundable?

Yes, the EITC is fully refundable. This means you receive the entire credit amount even if you owe no federal income tax. If your EITC exceeds your tax liability, the IRS sends you the difference as a tax refund. This makes the EITC one of the most valuable credits for working families.

EITC Calculator 2026

The Earned Income Tax Credit puts up to $8,046 back in your pocket. Check if you qualify and calculate your exact credit amount.

Check if you qualify for the Earned Income Tax Credit

Filing status

Earned income

Wages, salaries, tips, and self-employment income

Investment income

Interest, dividends, capital gains (limit: $11,600)

Qualifying childrenChildren who lived with you for more than half the year

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How to Use This Calculator

Tab "Eligibility Check"

Enter your filing status, earned income, investment income, and number of qualifying children. The calculator checks whether you meet all 2026 EITC requirements: earned income within the limit for your filing status and children, investment income at or below $11,600, and age between 25–65 if you have no qualifying children. You get an instant ELIGIBLE or NOT ELIGIBLE result with the specific reason.

Tab "Credit Amount"

This tab calculates your exact EITC credit for 2026. It shows which phase you are in (phase-in, plateau, or phase-out), the EITC parameters for your situation, and the resulting credit amount. Inputs are synced with the other tabs so you only need to enter your information once.

Tab "Phase-In / Phase-Out"

See a visual chart of the EITC trapezoid shape for your filing status and number of children. The chart shows the phase-in region (credit increases with income), the plateau (maximum credit), and the phase-out region (credit decreases). An orange dot marks your current position on the curve so you can see exactly where you stand.

The Formulas

Phase-in (income ≤ phase-in end):
Credit = Earned income × Phase-in rate
Credit is capped at the maximum credit for your number of children

Plateau (phase-in end < income ≤ phase-out start):
Credit = Maximum credit (no reduction)

Phase-out (income > phase-out start):
Credit = Max credit − (Earned income − Phase-out start) × Phase-out rate
Credit cannot go below $0

2026 EITC Parameters:
0 children: max $649, phase-in 7.65%, phase-out 7.65%, limit $19,104 (S) / $26,214 (MFJ)
1 child: max $4,328, phase-in 34%, phase-out 15.98%, limit $50,434 (S) / $57,554 (MFJ)
2 children: max $7,152, phase-in 40%, phase-out 21.06%, limit $57,310 (S) / $64,430 (MFJ)
3+ children: max $8,046, phase-in 45%, phase-out 21.06%, limit $61,292 (S) / $68,412 (MFJ)

Investment income limit: $11,600 (if exceeded, EITC = $0)

The phase-out start differs by filing status. Married Filing Jointly filers get a higher phase-out threshold ($29,280 for 1+ children vs $22,080 for single/HoH), which means the credit phases out more slowly and the income limit is about $7,100 higher.

Example

Single, 2 Children, $25,000 Earned Income

Filing statusSingle

Qualifying children2

Earned income$25,000

Investment income$0

Maximum credit (2 children)$7,152

Phase-out starts at$22,080

Phase-out reduction($25,000 − $22,080) × 21.06% = $615

Your EITC credit$6,537

With $25,000 in earned income, you are in the phase-out zone but still well above the floor. Your credit of $6,537 is fully refundable, meaning the IRS will send you this amount even if you owe no federal income tax. If you also qualify for the Child Tax Credit ($2,000 per child), your combined credits could exceed $10,500.

Frequently Asked Questions

What counts as "earned income" for the EITC?▼

Earned income includes wages, salaries, tips, and net earnings from self-employment. It does not include unemployment benefits, Social Security, pensions, investment income, alimony, or child support. If you are self-employed, your net self-employment earnings (after deducting business expenses) count as earned income. Combat pay can be included optionally.

What is a "qualifying child" for EITC purposes?▼

A qualifying child must meet three tests: (1) Relationship — your son, daughter, stepchild, foster child, sibling, or descendant of any of these. (2) Age — under 19 at end of year, under 24 if a full-time student, or permanently and totally disabled at any age. (3) Residency — lived with you in the US for more than half the tax year. The child must also have a valid Social Security number and cannot file a joint return (unless only to claim a refund).

Can I claim the EITC if I am self-employed?▼

Yes. Self-employment income counts as earned income for the EITC. Your net earnings from self-employment (Schedule SE) are used to calculate the credit. However, be aware that the IRS closely scrutinizes EITC claims involving self-employment income. Keep accurate records of all business income and expenses. You must file Schedule C or Schedule F and Schedule SE with your tax return.

How do I claim the EITC on my tax return?▼

File a federal tax return (Form 1040) even if you are not otherwise required to file. Complete Schedule EIC if you have qualifying children. The IRS will calculate the credit for you if you write "EIC" on the line for the credit, but using tax software or this calculator ensures accuracy. You cannot claim the EITC if you file Form 1040-NR (nonresident alien) or if you are a qualifying child of another person.

What happens to my EITC if my income changes during the year?▼

The EITC is calculated based on your total annual earned income reported on your tax return. If your income increases and pushes you into the phase-out range, your credit decreases. If your income exceeds the limit entirely, you get no credit. There is no monthly or quarterly adjustment. Use the "Phase-In / Phase-Out" tab to see how different income levels affect your credit amount.

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