EITC 2026: income limits and credit amounts

Estimate your 2026 EITC

2026 EITC table

Tax year 2026, IRS Rev. Proc. 2025-32, section 3.06

The credit grows with every dollar you earn until you reach the earned income amount. It stays at the maximum until the phase-out starts, then shrinks until it reaches zero where the credit ends. The phase-out uses your adjusted gross income or your earned income, whichever is higher. Head of household, single and qualifying surviving spouse use the "all other statuses" rows, and so do married people filing separately who qualify under the separated-spouse rule.

2025 amounts, for comparison

Tax year 2025, IRS Rev. Proc. 2024-40

Every amount went up slightly for 2026: the maximum credit with three or more children rose by $185, and the investment income limit by $250.

Who qualifies

The IRS's basic rules: to qualify for the EITC, you must

• have earned income;
• have investment income of $12,200 or less for 2026 ($11,950 for 2025);
• have a valid Social Security number by the due date of your return, including extensions. This applies to you, your spouse if you file jointly, and each child you claim. An SSN issued only to get a federally funded benefit, such as Medicaid, that doesn't let you work isn't valid for the EITC;
• be a U.S. citizen or resident alien all year;
• not file Form 2555, Foreign Earned Income;
• meet special rules if you're separated from your spouse and not filing a joint return (see below).

Qualifying child rules

A child counts for the EITC if they have a valid Social Security number, aren't claimed as a qualifying child by more than one person, and pass all four tests:

• Relationship. Your son, daughter, stepchild, adopted child or foster child (placed with you by an agency or a court); your brother, sister, half-brother, half-sister, stepbrother or stepsister; or a grandchild, niece or nephew.
• Age. Under 19 at the end of the year, or under 24 and a full-time student for at least 5 months of the year, and younger than you (or your spouse on a joint return). A child who is permanently and totally disabled can be any age.
• Residency. Lived with you in the United States for more than half the year. The 50 states, the District of Columbia and U.S. military bases count; Guam, the Virgin Islands and Puerto Rico don't. Time away for school, illness, vacation or military service counts as time at home.
• Joint return. The child didn't file a joint return, unless it was only to get back tax withheld or estimated tax paid.

If a child qualifies for more than one person, tiebreaker rules decide who claims them. Between parents who don't file together, it's the parent the child lived with longer; if that time was equal, the parent with the higher AGI.

Workers without a qualifying child

You can get up to $664 for 2026 without a qualifying child. You must meet the basic rules above and:

• be at least 25 but under 65 at the end of the year. On a joint return, at least one spouse must meet the age rule;
• have lived in the United States for more than half the year;
• not be someone else's qualifying child or dependent.

Married filing separately

Married people who don't file a joint return generally can't claim the EITC. The exception: you had a qualifying child who lived with you for more than half the year, and either you lived apart from your spouse for the last 6 months of the year, or you were legally separated under a written separation agreement or a decree of separate maintenance and didn't live in the same household as your spouse at the end of the year.

What counts as earned income

Wages, salaries and tips; money from self-employment, a business or farm; gig work such as driving for rides or deliveries, running errands or selling goods online; taxable strike benefits; and certain disability benefits received before minimum retirement age. Interest, dividends, pensions, Social Security, unemployment benefits, alimony and child support don't count.

The IRS says to include the full amount of tip and overtime income when figuring earned income for the EITC, even if all or part of it is deductible. So the new no tax on overtime and no tax on tips deductions don't shrink your earned income for this credit.

New for 2026 returns: Schedule 3-A

The IRS says that beginning with tax year 2026, you must complete Schedule 3-A, Federal Public Benefit, if you claim the EITC. On the draft form, if neither you nor your spouse is a U.S. citizen, U.S. national or qualified alien, the part of your EITC (and of the additional child tax credit, the refundable American opportunity credit and the refundable adoption credit) that would be paid to you as a refund is subtracted on Form 1040, so you don't receive it. The part that lowers your tax stays. The form is still a draft, so details can change before the 2027 filing season.

When refunds with the EITC arrive

By law, the IRS can't issue refunds that include the EITC before mid-February. That holds back your whole refund, not just the EITC part, even if you file in January. The IRS may also send you a letter asking for more information. See the estimated dates in the IRS refund schedule.

If you qualify for the EITC, check the other family credits too: the child tax credit ($2,200 per child under 17) and the $500 credit for other dependents. The tax refund calculator puts them all together with your withholding.

Common questions

What is the maximum EITC for 2026? $8,231 with three or more qualifying children, $7,316 with two, $4,427 with one and $664 with none. These amounts are for 2026 tax returns, filed in early 2027.

What is the EITC income limit for 2026? The credit ends at $19,540 of income with no qualifying children, $51,593 with one, $58,629 with two and $62,974 with three or more. On a joint return it ends at $26,820, $58,863, $65,899 and $70,244. Investment income must be $12,200 or less.

Can I get the EITC without children? Yes, up to $664 for 2026, if you are at least 25 but under 65 at the end of the year (on a joint return, one spouse is enough), lived in the United States for more than half the year, and can't be claimed by someone else. It ends at $19,540 of income, or $26,820 on a joint return.

Can I claim the EITC if I'm married filing separately? Usually not. You can 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 and didn't live with your spouse at the end of the year.

When will I get my refund if I claim the EITC? By law, the IRS can't issue refunds that include the EITC before mid-February. The hold applies to your whole refund, not just the EITC part, even if you file in January.

How much was the EITC for 2025? Up to $649 with no qualifying children, $4,328 with one, $7,152 with two and $8,046 with three or more. The 2025 investment income limit was $11,950.

Published November 6, 2026. Source: IRS Rev. Proc. 2025-32, section 3.06 (2026 amounts); IRS Rev. Proc. 2024-40 (2025 amounts); IRS, "Who Qualifies for the Earned Income Tax Credit (EITC)", "Qualifying child rules", "Earned income and Earned Income Tax Credit (EITC) tables" and "When to expect your refund if you claimed the Earned Income Tax Credit or Additional Child Tax Credit"; 2026 Schedule 3-A (draft).