EITC Calculator
Estimate your earned income tax credit for 2026 or 2025
Last updated: October 2026 · IRS Rev. Proc. 2025-32 and 2024-40 tables
Your household
Your income
Wages, tips and net self-employment earnings for everyone on the return.
Leave blank if it equals your earned income.
Interest, dividends, capital gains, rents. Limit $12,200 for 2026.
Estimated earned income tax credit
$6,029
You are in the phase-out: the credit shrinks as income rises.
Your credit curve
- Phase-in rate
- 40% of earned income
- Maximum credit reached at
- $18,290
- Maximum credit
- $7,316
- Phase-out starts above
- $23,890
- Phase-out rate
- 21.06%
- Credit reaches zero at
- $58,629
The IRS EIC table on your return works in $50 income steps, so the credit there can differ from this estimate by a few dollars.
2026 EITC table, single, head of household and qualifying surviving spouse
| Children | Max credit | Full credit from | Phase-out starts | Zero at |
|---|---|---|---|---|
| 0 | $664 | $8,680 | $10,860 | $19,540 |
| 1 | $4,427 | $13,020 | $23,890 | $51,593 |
| 2 | $7,316 | $18,290 | $23,890 | $58,629 |
| 3 or more | $8,231 | $18,290 | $23,890 | $62,974 |
Source: Rev. Proc. 2025-32, section 4.06. Phase-in and phase-out rates are set in IRC section 32(b): 0: 7.65% / 7.65%, 1: 34% / 15.98%, 2: 40% / 21.06%, 3+: 45% / 21.06%.
How the EITC is calculated
The earned income tax credit rises, levels off, then falls. On the way up it is a set percentage of what you earn: 7.65% with no children, 34% with one, 40% with two and 45% with three or more. Once earnings reach the "full credit" level you get the maximum. When AGI, or earned income if higher, passes the phase-out threshold, the credit falls by 7.65%, 15.98% or 21.06% of every extra dollar until it reaches zero. The credit is fully refundable, so you receive it even if you owe no tax.
Worked examples
On the plateau. A single parent of two earns $18,290 in 2026. That is exactly the full-credit level and below the $23,890 phase-out threshold, so the credit is the maximum, $7,316.
In the phase-out. A married couple with two children has $40,000 of income in 2025. They are $9,530 over the $30,470 joint threshold, so the $7,152 maximum falls by 21.06% x $9,530 = $2,007, leaving $5,145.
No children. A 30-year-old single worker earns $15,000 in 2026. The $664 maximum falls by 7.65% of the $4,140 above $10,860, leaving $347.
Common reasons people miss out
- Not filing at all because income is below the filing requirement. You have to file a return to get the credit, and you can claim it for up to three prior years.
- Investment income one dollar over the limit, which wipes out the credit entirely.
- Married filing separately without meeting the separated-spouse rule.
- A qualifying child without a Social Security number valid for work. You may still qualify for the no-child credit.
The IRS publishes its own eligibility tool, the EITC Assistant, and free filing help through VITA sites.
Related tools and reading
Families usually get the child tax credit as well. See both together in the tax refund calculator, or check take-home pay with the paycheck calculator. Tipped workers can add the no tax on tips deduction, which lowers taxable income but not the earned income used for this credit. For the full federal and state picture use the US tax calculator, and for the bracket background read the 2026 tax brackets guide.
Frequently asked questions
What is the maximum EITC for 2026?
For tax year 2026: $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more (IRS Rev. Proc. 2025-32). For 2025 the maximums were $649, $4,328, $7,152 and $8,046 (Rev. Proc. 2024-40).
What are the EITC income limits?
For 2026 the credit reaches zero at $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more for single and head of household filers. Married couples filing jointly can earn more: $26,820, $58,863, $65,899 and $70,244. The test uses AGI or earned income, whichever is higher.
What is the investment income limit for the EITC?
Interest, dividends, capital gains, net rental and royalty income and similar investment income must total $12,200 or less for 2026 ($11,950 for 2025). One dollar over the limit and the credit is lost entirely, so it is worth checking before selling investments late in the year.
Can I get the EITC with no children?
Yes, if you are at least 25 and under 65 at the end of the year, are not claimed as anyone's dependent and lived in the US for more than half the year. The credit is small, up to $664 for 2026, and phases out by $19,540 of income for a single filer ($26,820 joint).
Who counts as a qualifying child for the EITC?
Your child, stepchild, foster child, sibling or a descendant of one of them who lived with you in the US for more than half the year and is under 19 at year end, under 24 and a full-time student, or any age if permanently and totally disabled. The child needs a Social Security number valid for work, and the child must be younger than you (or your spouse) unless disabled.
When will I get an EITC refund?
By law the IRS cannot issue refunds that include the EITC or the additional child tax credit before mid-February, so that it can check for errors and fraud. Early filers with direct deposit typically see these refunds in late February or early March.