Free Tax Tool

Earned Income Credit Calculator

Estimate your 2026 Earned Income Tax Credit (EITC) from your earned income, AGI, filing status, and number of qualifying children, and see exactly where the credit phases out.

Must live with you in the U.S. more than half the year and have a valid SSN

$

Wages, salary, tips, plus net self-employment earnings

$

Leave blank if the same. AGI also includes interest, unemployment, and other income.

$

Interest, dividends, capital gains, rents. Over $12,200.00 means no EITC.

2026 earned income credit

Estimated EITC

$6,029.23

Where you are on the credit
Phase-out (credit shrinks as income rises)
Maximum credit for your family
$7,316.00
Earned income needed for maximum
$18,290.00
Phase-out begins at
$23,890.00
Credit ends completely at
$58,629.00

Estimate for 2 children, using the single, head of household, and separated spouse income thresholds.

Before you claim it

Most you could get with your family size

$7,316.00

Investment income limit
$12,200.00
Age range with no children
25 to 64
Valid SSN required
You, spouse, and children

The IRS figures the EITC from lookup tables in $50 income bands, so your actual credit can differ from this estimate by a few dollars. You also cannot be claimed as someone else's dependent or qualifying child, and refunds that include the EITC are held until mid-February.

How the earned income credit is calculated

The EITC is a refundable credit for low and moderate income workers, so you can get it as a refund even if you owe no income tax. It moves through three stages as your income rises.

  1. Phase-in: the credit equals a percentage of your earned income (7.65% with no children, 34% with one, 40% with two, and 45% with three or more) until it reaches the maximum.
  2. Plateau: once earned income reaches the amount in the table below, you get the maximum credit for your family size.
  3. Phase-out: when your earned income or AGI, whichever gives the smaller credit, passes the phase-out threshold, the credit drops by 7.65% (no children), 15.98% (one child), or 21.06% (two or more) of every dollar over the threshold until it reaches zero.

Example: a head of household with two qualifying children earns $30,000 in wages and has no other income. Her credit phases in at 40% and hits the $7,316 maximum at $18,290 of earnings. Her income is $6,110 over the $23,890 phase-out threshold, so the credit is reduced by 21.06% of $6,110, or $1,286.77. Her estimated EITC is $6,029.23. The IRS lookup table works in $50 bands, so the amount on her return may differ by a few dollars.

Earned income includes wages, salary, tips, and net earnings from self-employment, so gig and freelance workers qualify too. If you work for yourself, use the self-employment tax calculator to see the SE tax on those earnings. Tips count as earned income, and the no tax on tips deduction is taken after AGI, so it does not shrink your EITC. Families should also check the child tax credit calculator, since most EITC families also get the refundable Additional Child Tax Credit, and the federal income tax calculator to see the rest of the return.

2026 EITC table: maximum credit and income limits

Single, head of household, and qualifying separated filers use the single/HOH thresholds. The investment income limit is $12,200 for everyone.

ChildrenMax creditEarned income for maxPhase-out start (single/HOH)Phase-out end (single/HOH)Phase-out start (MFJ)Phase-out end (MFJ)
No children$664$8,680$10,860$19,540$18,140$26,820
1 child$4,427$13,020$23,890$51,593$31,160$58,863
2 children$7,316$18,290$23,890$58,629$31,160$65,899
3 or more$8,231$18,290$23,890$62,974$31,160$70,244

Frequently asked questions

How much is the EITC in 2026?

For tax year 2026 the maximum Earned Income Tax Credit is $664 with no qualifying children, $4,427 with one child, $7,316 with two children, and $8,231 with three or more children. Your actual credit depends on your earned income and AGI, so most people get less than the maximum.

What are the EITC income limits for 2026?

The credit phases out completely at earned income or AGI of $19,540 with no children, $51,593 with one child, $58,629 with two, and $62,974 with three or more for single, head of household, and qualifying separated filers. For married couples filing jointly the limits are $26,820, $58,863, $65,899, and $70,244. Investment income must also be $12,200 or less.

Can I get the EITC without children?

Yes. Workers with no qualifying children can claim a smaller credit, up to $664 for 2026, if they are at least 25 and under 65 at the end of the year (at least one spouse if filing jointly), lived in the United States more than half the year, cannot be claimed as someone else’s dependent or qualifying child, and have income under $19,540 ($26,820 married filing jointly).

Does unemployment count as earned income for the EITC?

No. Unemployment benefits are not earned income, so they do not help you qualify or increase the credit. They are included in your AGI, though, which can reduce the credit if your AGI is in the phase-out range. Social Security, pensions, alimony, child support, and interest are not earned income either. Wages, tips, and net self-employment earnings are.

What is the EITC investment income limit?

For 2026 your investment income must be $12,200 or less. Investment income includes taxable and tax-exempt interest, dividends, net capital gains, net rental and royalty income, and net passive activity income. If you are even $1 over the limit, you cannot claim the EITC at all.

When will I get my EITC refund?

Under the PATH Act, the IRS cannot issue a refund that includes the EITC or the Additional Child Tax Credit before mid-February. The hold applies to your entire refund, not just the credit. The IRS says most early filers who choose direct deposit and have no issues with their return get these refunds by early March.

Can married filing separately claim the EITC?

Usually not, but there is an exception for separated spouses. If you file separately, you can claim the EITC if a qualifying child lived with you for more than half the year and you either lived apart from your spouse for the last 6 months of the year or were legally separated under a written agreement or decree and did not live with your spouse at year end.

Do my children have to live with me to claim the EITC?

Yes. A qualifying child must live with you in the United States for more than half the year. The child must also be your son, daughter, stepchild, foster child, sibling, or a descendant of one of them, be under 19 at the end of the year (under 24 if a full-time student, or any age if permanently disabled), not file a joint return, and have a valid Social Security number.

Sources

Related tools