Estimate your federal Earned Income Tax Credit (EITC) for 2026 or 2025. The calculator uses the IRS phase-in and phase-out rates for your number of children and filing status, checks the investment income limit, and shows where you sit on the credit curve.
Last updated:
Household
Under 19 (24 if a student, any age if disabled) and lived with you over half the year.
Required only when you have no qualifying child.
Income
$
Wages, salary, tips, net self-employment earnings.
$
Often the same as earned income.
$
Interest, dividends, capital gains, rents.
Enter your values to see the result.
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How to use the Earned Income Tax Credit Calculator
Pick the tax year, filing status and number of qualifying children.
Enter earned income and AGI; they are often the same for wage earners.
Add investment income such as interest and dividends.
Press Calculate EITC to see your estimated credit and where you are on the curve.
Use the schedule to see how extra hours or a raise would change the credit.
2026 EITC parameters
Qualifying children
Phase-in rate
Max credit
Earned income for max
Phase-out rate
Phase-out starts (other / joint)
0
7.65%
$664
$8,680
7.65%
$10,860 / $18,140
1
34%
$4,427
$13,020
15.98%
$23,890 / $31,160
2
40%
$7,316
$18,290
21.06%
$23,890 / $31,160
3 or more
45%
$8,231
$18,290
21.06%
$23,890 / $31,160
Source: IRS Rev. Proc. 2025-32. For 2025 (Rev. Proc. 2024-40) the maximums were $649 / $4,328 / $7,152 / $8,046 and phase-out started at $10,620 / $23,350 ($17,730 / $30,470 joint).
The EITC formula
Credit = min(phase-in rate × earned income, maximum) − phase-out rate × max(0, income − phase-out start), where "income" is the larger of earned income and AGI. The result is never below zero.
Example (2026, head of household, 1 child, $30,000 earned): 34% × $30,000 = $10,200, capped at $4,427. Phase-out: 15.98% × ($30,000 − $23,890) = $976.38. Credit ≈ $4,427 − $976 = $3,451 (the IRS table, using the $30,025 band midpoint, gives $3,447).
Common EITC mistakes
Two people claiming the same child: tie-breaker rules usually give the child to the parent the child lived with longest.
Counting non-earned income: unemployment, Social Security, pensions and child support are not earned income.
Forgetting self-employment income: net earnings from a side business do count (and also add self-employment tax).
Past disallowance: if the EITC was denied for reasons other than math errors, you may need Form 8862 to claim it again.
Frequently asked questions
How much is the maximum EITC for 2026?
For 2026 the maximum credit is $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.
How is the earned income credit calculated?
The credit phases in at 7.65%, 34%, 40% or 45% of earned income (for 0, 1, 2, 3+ children) up to the maximum, stays flat on a plateau, then phases out at 7.65%, 15.98% or 21.06% of the income above the phase-out threshold. If your AGI is higher than your earned income, the credit is figured on both and the smaller amount applies.
What are the 2026 EITC income limits?
For single, head of household and qualifying surviving spouse filers the credit ends at about $19,540 with no children, $51,593 with one child, $58,629 with two and $62,974 with three or more. Married couples filing jointly can earn $7,270 to $7,280 more.
Can I get the EITC without children?
Yes, if you are at least 25 and under 65 at the end of the year, are not anyone's dependent or qualifying child, and lived in the US for more than half the year. The credit is small: up to $664 for 2026.
Is there an investment income limit?
Yes. Investment income such as interest, dividends, capital gains and net rents must be $12,200 or less for 2026 ($11,950 for 2025), or you cannot claim the credit at all.
Is the EITC refundable?
Yes, fully. If the credit is larger than the tax you owe, the IRS refunds the difference. By law, refunds that include the EITC are not released before mid-February.
Why might my result differ slightly from the IRS table?
The IRS EIC table works in $50 income bands and uses the middle of each band, rounded to whole dollars. Turn on the table option to match it; turn it off to see the exact formula.
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