What is my earned income credit?
Type your filing status, number of qualifying children, and earned income. The answer is the 2026 federal earned income credit, figured the way the IRS EIC Table does it.
- Earned income credit
- $4,246.00
On $25,000.00 of earned income, your earned income credit is $4,246.00.
- Most you could get
- $4,427.00
- Credit on earned income
- $4,246.00
- Credit on AGI
- $4,246.00
- Phase-out starts at
- $23,890.00
- Note
- Set by your earned income.
- Amounts of tax year
- 2,026
Earned income credit: $4,246.00. On $25,000.00 of earned income, your earned income credit is $4,246.00.
Earned income credit by earned income
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Estimates the 2026 federal earned income credit (EITC) from your filing status, qualifying children, earned income, AGI, and investment income, by the IRS EIC Table method.
Example with the default inputs (Filing status Single, Qualifying children 1, Earned income $25,000.00, Investment income $0.00, Tax year 2,026): On $25,000.00 of earned income, your earned income credit is $4,246.00.
Method: EIC Table method: for an amount, take its $50 row; credit = the lesser of phase-in rate × row middle and the maximum (the full maximum on the row holding the earned income amount), less phase-out rate × (row middle − phase-out start) once the row starts at or above the phase-out start, rounded to whole dollars, and 0 at or above the completed phase-out amount (Rev. Proc. 2025-32 section 4.06). Credit = the amount for earned income, or for AGI when AGI is at or above the phase-out start and gives less (EIC Worksheet A).
- An estimate for tax year 2026 (IRS Rev. Proc. 2025-32), not tax advice.
- You, your spouse, and each child have a valid Social Security number, and every child meets the qualifying child tests.
- Married filing separately is not covered: a separated spouse can claim the credit only under the IRC 32(d) rules.
- Earned income from self-employment is net earnings less half the self-employment tax, as on Schedule SE.
Worked examples
Each example is checked against the calculator on every build.
- Filing status Single, Qualifying children 1, Earned income $2,455.00 gives Earned income credit $842.00, Most you could get $4,427.00.Source: IRS 2025 Instructions for Form 1040, EIC Table example (single, one child, $2,455: $842)
- Filing status Single, Qualifying children 2, Earned income $20,000.00 gives Earned income credit $7,316.00, Phase-out starts at $23,890.00.Source: Rev. Proc. 2025-32 section 4.06: two children, maximum $7,316 from $18,290 to the $23,890 phase-out start
- Filing status Single, Qualifying children 1, Earned income $30,000.00 gives Earned income credit $3,447.00.
- Filing status Married filing jointly, Qualifying children 0, Earned income $10,000.00 gives Earned income credit $664.00, Phase-out starts at $18,140.00.Source: Rev. Proc. 2025-32 section 4.06: no children, maximum $664, joint phase-out start $18,140
- Filing status Head of household, Qualifying children 3, Earned income $20,000.00, Adjusted gross income (AGI) $40,000.00 gives Credit on earned income $8,231.00, Credit on AGI $4,833.00, Earned income credit $4,833.00.
- Filing status Single, Qualifying children 1, Earned income $20,000.00, Investment income $12,201.00 gives Earned income credit $0.00.Source: Rev. Proc. 2025-32 section 4.06: no credit with investment income over $12,200
How it works
Tax year 2026 amounts (Rev. Proc. 2025-32 section 4.06; rates from IRC 32(b)):
| Children | Phase-in rate | Earned income amount | Maximum credit | Phase-out rate | Phase-out start (single, head of household, surviving spouse) | Phase-out start (joint) |
|---|---|---|---|---|---|---|
| 0 | 7.65% | $8,680 | $664 | 7.65% | $10,860 | $18,140 |
| 1 | 34% | $13,020 | $4,427 | 15.98% | $23,890 | $31,160 |
| 2 | 40% | $18,290 | $7,316 | 21.06% | $23,890 | $31,160 |
| 3 or more | 45% | $18,290 | $8,231 | 21.06% | $23,890 | $31,160 |
The credit for an amount follows the EIC Table, which works in $50 rows:
- Take the $50 row that holds the amount (from
lo= the amount rounded down to a multiple of $50, tolo + 50). Its middle islo + 25. An amount under $1 gives no credit. - Phase-in: if the row's top (
lo + 50) is above the earned income amount, the full maximum; otherwise the lesser of phase-in rate × middle and the maximum. - Phase-out: if the row's bottom (
lo) is at or above the phase-out start, subtract phase-out rate × (middle − phase-out start). Married filing jointly uses the joint start; every other status the other start. - Round to whole dollars (half up). The credit is never below 0.
- No credit at or above the completed phase-out amount: $19,540 single or $26,820 jointly with no child, $51,593 or $58,863 with one child, $58,629 or $65,899 with two, and $62,974 or $70,244 with three or more (Rev. Proc. 2025-32 section 4.06).
EIC Worksheet A: the credit is the amount for your earned income. When your AGI is different from your earned income and at or above the phase-out start, it is the lesser of that amount and the amount for your AGI. AGI left empty means AGI equals earned income.
No credit when investment income is more than $12,200, or, with no qualifying child, when you are not 25 to 64. Three or more children use the three-child row. The tax year field keeps 2026 amounts until the IRS publishes the next year's, and says so.
When the data is out of date
The amounts change every year. After the 2026 filing season the page keeps using the 2026 amounts and says so above the result.
Worked examples by hand
Single, one child, $2,455 earned (the IRS EIC Table example). Row $2,450 to $2,500, middle $2,475. The row's top is below $13,020, so 34% × 2,475 = 841.50, rounded to $842.
Single, one child, $30,000 earned. Row $30,000 to $30,050, middle $30,025. Phase-in gives the maximum $4,427. The row starts above $23,890: 15.98% × (30,025 − 23,890) = 980.37. 4,427 − 980.37 = 3,446.63, rounded to $3,447.
Head of household, three children, $20,000 earned, $40,000 AGI. For earned income: the row's top ($20,050) is above $18,290, and $20,000 is below the phase-out start, so $8,231. AGI is above $23,890, so also look up $40,000: 8,231 − 21.06% × (40,025 − 23,890) = 4,832.97, rounded to $4,833. The credit is the smaller, $4,833.
Married filing jointly, no children, $10,000 earned. The row's top is above $8,680, so the maximum $664; $10,000 is below the joint start of $18,140, so no phase-out: $664.
Other questions people ask
How much is the earned income credit in 2026?
The most you can get is $664 with no qualifying child, $4,427 with one, $7,316 with two, and $8,231 with three or more (IRS Rev. Proc. 2025-32 section 4.06). Your credit is less when your income is below the amount that earns the maximum or above the phase-out start.
What are the 2026 income limits for the EITC?
The credit ends at $19,540 single or $26,820 married filing jointly with no child; $51,593 single or $58,863 jointly with one child; $58,629 or $65,899 with two; and $62,974 or $70,244 with three or more. These completed phase-out amounts are in IRS Rev. Proc. 2025-32 section 4.06; at or above them the credit is 0.
Why does my AGI matter if the credit is on earned income?
EIC Worksheet A looks up both. When your AGI is at or above the phase-out start, the IRS gives you the smaller of the credit for your earned income and the credit for your AGI. So interest, unemployment pay, or other income can reduce the credit.
Can I get the credit with no children?
Yes, if you (or your spouse on a joint return) are at least 25 and under 65 at the end of the year, are not anyone’s dependent, and lived in the United States more than half the year. The 2026 maximum is $664.
Is there an investment income limit?
Yes. With more than $12,200 of investment income in 2026 (interest, dividends, capital gains, rents, royalties), you cannot claim the credit at all.
Can married couples filing separately claim it?
Only a spouse who is separated under the IRC 32(d) rules: you lived apart from your spouse for the last 6 months of the year (or are legally separated) and have a qualifying child who lived with you. This calculator does not cover that case.
Is the earned income credit refundable?
Yes. It first cuts the tax you owe, and any rest comes back to you as a refund, even if you owe no tax.