Earned Income Credit Calculator
Estimate your EITC refundable tax credit based on earned income, filing status, and qualifying children.
EITC by Number of Qualifying Children
| Children | Max Credit | Income Limit |
|---|
This tool is for informational and educational purposes only. It is not a substitute for professional financial, medical, legal, or engineering advice. See Terms of Service.
Can't find what you need?
Request a ToolHow to Use the Earned Income Credit Calculator
This calculator estimates your Earned Income Tax Credit (EITC), one of the largest refundable tax credits available to low and moderate-income workers. Here is how to use it:
- Select the tax year. Choose the year you are filing for. EITC amounts and income limits change annually with inflation adjustments.
- Choose your filing status. Single, Head of Household, or Married Filing Jointly. Married Filing Separately is not eligible for EITC.
- Enter your earned income. This includes wages, salary, tips, and net self-employment income. It does not include investment income, Social Security, unemployment, or pensions.
- Enter your AGI if different. If your Adjusted Gross Income differs from your earned income (due to investment income, unemployment, etc.), enter it separately. The EITC phase-out uses the higher of earned income or AGI.
- Select qualifying children. Qualifying children must meet age, relationship, residency, and joint return tests. See IRS Publication 596 for details.
About the Earned Income Tax Credit
The EITC is a refundable federal tax credit designed to supplement the wages of low and moderate-income workers. "Refundable" means you can receive the credit even if you owe no income tax. The credit increases with earned income (phase-in), reaches a maximum, then gradually decreases as income rises (phase-out). For 2026, the maximum credit ranges from $649 (no children) to $8,046 (3+ children).
Approximately 23 million workers and families receive the EITC each year. The IRS estimates that roughly 1 in 5 eligible taxpayers do not claim the credit, leaving billions of dollars unclaimed. If you earned income from working and your income is below the limits shown, you may be eligible.
Why This Matters
The EITC lifts millions of families above the poverty line each year and is one of the most effective anti-poverty programs in the United States. An estimated 1 in 5 eligible households do not claim the credit, leaving billions unclaimed annually. The credit is especially valuable because it is fully refundable: even if you owe zero federal income tax, you receive the full credit amount as a refund.
Frequently Asked Questions
What is the maximum EITC for 2026?
For tax year 2026, the maximum Earned Income Tax Credit is $649 with no qualifying children, $4,328 with one child, $7,152 with two children, and $8,046 with three or more children. The actual credit depends on your earned income, filing status, and AGI.
What counts as earned income for the EITC?
Earned income includes wages, salaries, tips, and net self-employment income. It does not include unemployment benefits, Social Security, pensions, interest, dividends, capital gains, alimony, or child support. Combat pay can be included at the taxpayer's election.
Can I claim the EITC with no children?
Yes, workers without qualifying children can claim a smaller EITC. For 2026, the maximum credit is $649 with an income limit of $18,810 (single) or $26,020 (married filing jointly). You must be at least 25 and under 65 at the end of the tax year to qualify without children.
How do the EITC phase-in and phase-out work?
The EITC has three ranges. In the phase-in range, the credit increases as earned income rises (e.g., 45% of each dollar earned for 3+ children). In the plateau range, you receive the maximum credit. In the phase-out range, the credit gradually decreases. Above the phase-out end, the credit is zero. The phase-out uses the greater of earned income or AGI.