The Earned Income Tax Credit is one of the largest anti-poverty programs in the tax code — and one of the most under-claimed (the IRS estimates roughly one in five eligible workers misses it). For 2026, it's worth up to $8,231, fully refundable. Here are the 2026 amounts, the income limits, and the rules that decide who qualifies.
The credit depends on your earned income, filing status, and number of qualifying children. This table shows the maximum credit and the income ceiling to receive any credit at all:
| Qualifying Children | Max Credit | Max AGI — Single / HoH | Max AGI — MFJ |
|---|---|---|---|
| None | $664 | $19,540 | $26,820 |
| One | $4,427 | $51,593 | $58,863 |
| Two | $7,316 | $58,629 | $65,899 |
| Three or more | $8,231 | $62,974 | $70,224 |
Both your earned income and your AGI must be under the limit. The credit phases in as you earn, plateaus at the maximum, then phases out toward these ceilings.
Enter your filing status, children, and income to see your 2026 credit instantly.
This is the rule that catches people off guard: if your investment income exceeds $12,200 in 2026, you cannot claim the EITC at all — no matter how low your wages are or how many children you have. Investment income includes taxable interest, dividends, capital gains, and rental income. A single dollar over the cap zeroes out the entire credit.
To claim the EITC for 2026 you must:
You don't need children to claim the EITC, but the credit is small — up to $664 for 2026 — and the rules are tighter. You must be between ages 25 and 64, not be claimed as a dependent on anyone else's return, and have lived in the U.S. more than half the year. (The temporary pandemic-era expansion that lowered the age to 19 and raised the childless credit expired and has not returned.)
The EITC's qualifying-child tests differ from the Child Tax Credit's — notably the age test is broader:
Because the EITC counts children up to 18 (or 23 if a student) while the Child Tax Credit stops at 16, a family can qualify for the EITC for an older teen who no longer counts for the CTC.
Claim the EITC on Form 1040. If you have qualifying children, attach Schedule EIC. By law (the PATH Act), the IRS cannot release a refund on any return claiming the EITC before mid-February, so even early-January filers usually see the refund in late February or early March. If you were eligible in a prior year and didn't claim it, you generally have up to three years to file and still receive it.
Up to $664 (no children), $4,427 (one), $7,316 (two), or $8,231 (three or more). It's fully refundable.
Max AGI is $19,540 / $26,820 (single/HoH vs MFJ) with no children, rising to $62,974 / $70,224 with three or more. Both earned income and AGI must be under the limit.
Yes — up to $664 — if you're 25 to 64, not a dependent, and lived in the U.S. more than half the year.
Investment income over $12,200, no earned income, no valid SSN, or filing married-separately (outside the separated-spouse exception).
Not before mid-February, by law — typically late February to early March for early filers.
For tax professionals: figures reflect IRS Revenue Procedure 2025-32 and IRC §32, provided for reference. EITC is a due-diligence credit (Form 8867) — confirm qualifying-child residency and income against source documents before claiming.