2026 Earned Income Tax Credit (EITC)
The Earned Income Tax Credit is a refundable credit for low-to-moderate-income workers — worth up to $8,231 in 2026 for a family with three or more children. Because it is refundable, it can produce a refund even if you owe no tax.
Below are the 2026 maximum credit and income limits by number of children and filing status, who qualifies, and the investment-income limit.
2026 maximum credit and income limits
The credit phases in as you earn, peaks, then phases out. You get nothing once your AGI reaches the limit below for your family size and filing status.
| Children | Max credit | Max AGI — single/HoH | Max AGI — 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 | $70,224 |
Who qualifies
You need earned income (wages or self-employment income), a valid Social Security number, and a filing status other than married-filing-separately (with limited exceptions). Investment income must stay under the IRS limit — $11,950 for 2025, indexed slightly higher for 2026. Childless filers must also be between 25 and 64.
Estimate your credit with the earned income credit calculator.
Qualifying child rules and refund timing
A qualifying child must be under 19 (or under 24 if a full-time student, or any age if permanently disabled), be your child, stepchild, foster child, sibling or a descendant of one, and have lived with you in the U.S. for more than half the year.
By law (the PATH Act), the IRS cannot release a refund that includes the EITC before mid-February, even if you file in January — an anti-fraud measure, not a problem with your return.
What is the maximum EITC for 2026?
For 2026 the maximum Earned Income Tax Credit is $664 with no children, $4,427 with one child, $7,316 with two, and $8,231 with three or more qualifying children.
What is the income limit for the EITC in 2026?
The credit phases out completely at $62,974 of AGI for a single filer with three or more children, and $70,224 for married filing jointly. Limits are lower with fewer children — down to $19,540 single / $26,820 joint with no children.
Is the Earned Income Tax Credit refundable?
Yes. The EITC is fully refundable, so if the credit is larger than the tax you owe, you receive the difference as a refund. That makes it one of the most valuable credits for lower-income workers.
Can I get the EITC with no children?
Yes, but the credit is small — up to $664 in 2026 — and you must be between 25 and 64, have earned income under the limit, and not be claimed as someone else’s dependent.
Does investment income affect EITC eligibility?
Yes. If your investment income exceeds the IRS limit — $11,950 for 2025, indexed slightly higher for 2026 — you cannot claim the EITC at all, regardless of your earned income.
Who counts as a qualifying child for the EITC?
A child under 19 (under 24 if a full-time student, or any age if permanently disabled) who is your child, stepchild, foster child, sibling or their descendant, and who lived with you in the U.S. more than half the year.
Why is my EITC refund delayed?
By the PATH Act, the IRS cannot release a refund that includes the EITC before mid-February, even if you filed in January. It is an anti-fraud measure, not a sign of a problem with your return.