Earned Income Tax Credit Calculator

The earned income tax credit (EITC) is a refundable credit for workers with low to moderate earnings. For 2026 it is worth up to $664 with no qualifying children, $4,427 with one child, $7,316 with two, and $8,231 with three or more, and it reaches zero at $19,540 to $62,974 of income for single filers ($26,820 to $70,244 joint). Your investment income must be $12,200 or less. Enter your earned income, AGI and family details below to estimate it.

To see what the credit does to your refund once wages, withholding and other credits are counted, use the tax refund calculator.

This calculator is for informational purposes only. It estimates the credit with the formula in the tax code; the IRS EIC Table in the Form 1040 instructions uses $50 income bands, so your return may show a few dollars more or less.

2026 EITC parameters

From Rev. Proc. 2025-32, section 4.06:

*Married filing separately only under the separated-spouse rule. Investment income limit for 2026: $12,200.

For 2025 (Rev. Proc. 2024-40) the maximums were $649, $4,328, $7,152 and $8,046; the phase-out started at $10,620 (no children) or $23,350 for single filers and $17,730 or $30,470 joint; and the investment income limit was $11,950. Pick the tax year in the calculator and every figure switches with it.

2027 EITC parameters

The IRS published the 2027 amounts on November 5, 2026 in Rev. Proc. 2026-35, section 3.06. They apply to returns filed in 2028; the calculator offers 2027 in the Tax Year menu.

*Married filing separately only under the separated-spouse rule. Investment income limit for 2027: $12,600.

How the credit is calculated

The credit has three ranges, and the calculator works them out the way IRC §32 does:

1. Phase-in — earned income only. The credit grows with each dollar of earned income: 7.65% with no children, 34% with one, 40% with two, 45% with three or more, until it reaches the maximum at the "earned income for max credit" amount. Interest, unemployment or other non-work income never increases the credit.
2. Plateau. Between that point and the phase-out start, you get the maximum.
3. Phase-out — the larger of AGI or earned income. Above the phase-out start, the credit drops by a fixed share of each extra dollar (about 7.65% with no children, 15.98% with one child, 21.06% with two or more) until it reaches zero.

Your credit is the smaller of the phase-in amount on your earned income and the maximum minus the phase-out on the larger of your AGI and earned income. That is why someone with modest wages but sizable other income can still lose part of the credit.

Worked examples (2026)

Single parent, one child

Head of household, wages $25,000, AGI $25,000.

• Phase-in: wages exceed $13,020, so the full $4,427
• Phase-out: $25,000 − $23,890 = $1,110 × 15.98% ≈ $177
• Credit: about $4,250

Married couple, two children

Joint return, wages $40,000.

• Phase-out: $40,000 − $31,160 = $8,840 × 21.06% ≈ $1,862
• Credit: $7,316 − $1,862 ≈ $5,454

Low wages, still phasing in

Head of household, two children, wages $12,000.

• Phase-in: 40% × $12,000 = $4,800
• Earning up to $18,290 would raise the credit to the $7,316 maximum

No qualifying children

Single, age 30, wages $9,500. Earned income is past $8,680 and income is below $10,860, so the credit is the full $664.

Other income raises AGI

Single, one child, wages $20,000 plus $8,000 of unemployment benefits, so AGI is $28,000.

• Phase-in on wages: $20,000 exceeds $13,020, so $4,427
• Phase-out on AGI: ($28,000 − $23,890) × 15.98% ≈ $657
• Credit: about $3,770, roughly $480 less than with wages alone

Who can claim the EITC

You need:

• Earned income — wages, salaries, tips, net self-employment earnings (after the deduction for half of self-employment tax), union strike benefits, and long-term disability benefits received before minimum retirement age. You can elect to include nontaxable combat pay.
• Investment income at or below the limit — $12,200 for 2026. It includes taxable and tax-exempt interest, dividends, net capital gains, and net rental and royalty income.
• A Social Security number valid for employment for you, your spouse on a joint return, and each qualifying child, issued by the return due date.
• U.S. citizenship or resident alien status for the whole year, or a joint return with a U.S. citizen or resident spouse who elects to be treated as a resident.
• A filing status other than married filing separately — unless the separated-spouse rule applies (tick the box in the calculator).
• No Form 2555 foreign earned income exclusion.

Qualifying child tests

A qualifying child must be your son, daughter, stepchild, eligible foster child, sibling, half- or step-sibling, or a descendant of one of them; must have lived with you in the United States for more than half the year; and must be under 19 at year-end, or under 24 and a full-time student, and younger than you (or your spouse) — or any age if permanently and totally disabled. A child who doesn't have a valid SSN can't be counted, but you may still qualify for the credit for workers without a qualifying child.

Workers without a qualifying child

You must be at least 25 and under 65 at the end of the year (on a joint return, one spouse is enough), live in the U.S. more than half the year, and not be anyone's dependent or qualifying child.

Lowering income in the phase-out

Because the phase-out uses the larger of AGI and earned income, the right move depends on which is larger:

• Pre-tax 401(k) or 403(b) deferrals reduce both box 1 wages (earned income) and AGI. That helps in the phase-out but hurts if you are still in the phase-in.
• A deductible traditional IRA contribution or HSA contribution reduces AGI but not earned income. It only helps when AGI is larger than earned income, as in the unemployment example above.
• Self-employed: half of self-employment tax reduces earned income; business expenses reduce both. Retirement contributions to a SEP or solo 401(k) reduce AGI only.

Marriage and the EITC

On a joint return the phase-out starts about $7,300 higher than for single filers, but both spouses' earnings count. Two low earners who marry can lose credit:

• Before marriage: a head of household with one child and $22,000 of wages is on the plateau and gets $4,427; a single worker with no children and $20,000 of wages is past $19,540 and gets $0.
• After marriage, filing jointly with one child and $42,000 of combined wages: ($42,000 − $31,160) × 15.98% ≈ $1,732 off the maximum, so the credit is about $2,695.

Filing separately does not undo this, because married filing separately only qualifies under the separated-spouse rule. Run both scenarios in the calculator before a year-end wedding or move-in so the refund is not a surprise.

Common mistakes

1. Counting investment income loosely. Tax-exempt interest and capital gains count toward the limit, and one dollar over removes the whole credit.
2. Claiming a child who lived with you less than half the year, or whom another eligible person with higher priority is claiming.
3. Leaving out self-employment income — or inventing it. Both are common audit triggers.
4. Not filing. People with income below the filing requirement often skip the return and the refund with it.

Reading your results

• Your Earned Income Tax Credit is the formula estimate for the year you picked.
• Credit breakdown shows your maximum credit and the phase-out start and end for your filing status and family size.
• Income position tells you whether you are in the phase-in range, on the plateau or in the phase-out.
• Not eligible lists the reason — investment income over the limit, income past the end of the phase-out, no earned income, or a separate return without the separated-spouse rule.

Refund timing and records

The EITC is fully refundable, so you get it even if you owe no tax — but you must file a return to claim it. By law, the IRS cannot issue refunds that include the EITC or the additional child tax credit before February 15 (26 U.S.C. §6402(m)); our guide to when you'll get your tax refund shows how that hold plays out in Where's My Refund and what else can delay the deposit. Keep proof that each child lived with you (school, medical or lease records) and records of self-employment income. If the IRS denies your EITC for reckless disregard of the rules, you can't claim it for two years (ten for fraud), and after any denial you must attach Form 8862 the next time you claim it.

Related tools

Families who get the EITC usually qualify for the child tax credit too — the two are separate and you can claim both. The federal tax bracket calculator shows your income tax before credits, the paycheck calculator shows how pre-tax deferrals change take-home pay, and the 2026 tax changes guide explains the other new rules for working families.