How the calculator works
- Earned income: wages, tips and self-employment earnings.
- Adjusted gross income: if it’s higher than your earned income, the credit is based on it once you’re in the phase-out.
- Children and filing status.
How the credit works
The credit grows with every dollar you earn (the phase-in), stays at its maximum for a while, then shrinks as your income rises (the phase-out). Married couples filing jointly can earn more before it starts to shrink.
2026 credit amounts and income limits
| Qualifying children | Most you can get | Ends at: single or head of household | Ends at: married filing jointly |
|---|---|---|---|
| None | $664 | $19,540 | $26,820 |
| 1 | $4,427 | $51,593 | $58,863 |
| 2 | $7,316 | $58,629 | $65,899 |
| 3 or more | $8,231 | $62,974 | $70,244 |
The credit at a few incomes, filing single or head of household, for 2026:
| Earned income | No children | 1 child | 2 children | 3+ children |
|---|---|---|---|---|
| $10,000 | $664 | $3,400 | $4,000 | $4,500 |
| $20,000 | – | $4,427 | $7,316 | $8,231 |
| $30,000 | – | $3,451 | $6,029 | $6,944 |
| $40,000 | – | $1,853 | $3,923 | $4,838 |
| $50,000 | – | $255 | $1,817 | $2,732 |
The credit is at its highest on low and middle incomes, which is why it matters so much for working families: with two children it can be worth thousands of dollars.
Who can claim it
- You need earned income: wages, tips or self-employment earnings. Self-employment counts after expenses and half of your self-employment tax.
- With qualifying children, the credit is much larger and the income limits are higher.
- Without qualifying children, you can get a smaller credit if you’re 25 to 64 and your income is low.
Getting it
The EITC is claimed on your tax return, and it’s refundable: if it’s more than the tax you owe, you get the difference back. By law, the IRS can’t send refunds that include the EITC before mid-February; most arrive by early March if you file online with direct deposit.
Free tax preparation through VITA can help you claim it: see our free help page. To see your whole refund, including the child tax credit, use the tax refund calculator and the child tax credit calculator. See also benefits and tax credits you might be missing.