{
  "id": "earned-income-credit",
  "version": "7174ee8cf827",
  "status": "published",
  "name": "Earned Income Credit Calculator",
  "question": "What is my earned income credit?",
  "summary": "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.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/earned-income-credit-calculator",
  "markdown": "https://www.acalculator.org/finance/earned-income-credit-calculator.md",
  "kind": "function",
  "method": "EIC Table method: for an amount, take its $50 row; credit = the lesser of phase-in rate × row middle and the maximum (the full maximum on the row holding the earned income amount), less phase-out rate × (row middle − phase-out start) once the row starts at or above the phase-out start, rounded to whole dollars, and 0 at or above the completed phase-out amount (Rev. Proc. 2025-32 section 4.06). Credit = the amount for earned income, or for AGI when AGI is at or above the phase-out start and gives less (EIC Worksheet A).",
  "assumptions": [
    "An estimate for tax year 2026 (IRS Rev. Proc. 2025-32), not tax advice.",
    "You, your spouse, and each child have a valid Social Security number, and every child meets the qualifying child tests.",
    "Married filing separately is not covered: a separated spouse can claim the credit only under the IRC 32(d) rules.",
    "Earned income from self-employment is net earnings less half the self-employment tax, as on Schedule SE."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status. Married people filing separately are not covered (see the notes).",
        "type": "string",
        "enum": [
          "single",
          "hoh",
          "mfj",
          "qss"
        ]
      },
      "kids": {
        "title": "Qualifying children",
        "description": "Children who meet the relationship, age, residency, and joint return tests. 3 or more count as 3.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "earned": {
        "title": "Earned income",
        "description": "Wages, salary, tips, and net earnings from self-employment for the year.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "agi": {
        "title": "Adjusted gross income (AGI)",
        "description": "Form 1040 line 11. Leave it empty when it equals your earned income.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "invest": {
        "title": "Investment income",
        "description": "Interest, dividends, capital gains, rents, and royalties. Above $12,200 there is no credit.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "age": {
        "title": "Age 25 to 64 at the end of the year",
        "description": "With no qualifying child, you (or your spouse on a joint return) must be 25 to 64 and not someone’s dependent.",
        "type": "boolean"
      },
      "year": {
        "title": "Tax year",
        "description": "The tax year. A year with no published amounts uses the latest year this site has.",
        "type": "integer",
        "minimum": 2026,
        "maximum": 2035
      }
    }
  },
  "outputs": {
    "credit": {
      "label": "Earned income credit",
      "description": "The credit for the year, from the EIC Table rows. It is refundable.",
      "format": "money"
    },
    "maximum": {
      "label": "Most you could get",
      "description": "The largest credit for this number of children.",
      "format": "money"
    },
    "byEarned": {
      "label": "Credit on earned income",
      "description": "EIC Table amount for your earned income.",
      "format": "money"
    },
    "byAgi": {
      "label": "Credit on AGI",
      "description": "EIC Table amount for your AGI, used when AGI is at or above the phase-out start and gives less.",
      "format": "money"
    },
    "phaseoutStart": {
      "label": "Phase-out starts at",
      "description": "The income above which the credit falls.",
      "format": "money"
    },
    "reason": {
      "label": "Note",
      "description": "Why the credit is 0, or which amount set it.",
      "format": "text"
    },
    "ratesYear": {
      "label": "Amounts of tax year",
      "description": "The tax year whose amounts were used.",
      "format": "integer"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "kids": 1,
      "earned": 25000,
      "invest": 0,
      "age": true,
      "year": 2026
    },
    "outputs": {
      "credit": 4246,
      "maximum": 4427,
      "byEarned": 4246,
      "byAgi": 4246,
      "phaseoutStart": 23890,
      "reason": "Set by your earned income.",
      "ratesYear": 2026
    },
    "text": "On $25,000.00 of earned income, your earned income credit is $4,246.00."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "kids": 1,
        "earned": 2455
      },
      "expect": {
        "credit": 842,
        "maximum": 4427
      },
      "source": "IRS 2025 Instructions for Form 1040, EIC Table example (single, one child, $2,455: $842); 34% × 2,475 = 841.50, rounded; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "single",
        "kids": 2,
        "earned": 20000
      },
      "expect": {
        "credit": 7316,
        "phaseoutStart": 23890
      },
      "source": "Rev. Proc. 2025-32 section 4.06: two children, maximum $7,316 from $18,290 to the $23,890 phase-out start; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "single",
        "kids": 1,
        "earned": 30000
      },
      "expect": {
        "credit": 3447
      },
      "source": "EIC Table row $30,000 to $30,050: 4,427 − 15.98% × (30,025 − 23,890) = 3,446.63, rounded; hand calculation in content.mdx; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "mfj",
        "kids": 0,
        "earned": 10000
      },
      "expect": {
        "credit": 664,
        "phaseoutStart": 18140
      },
      "source": "Rev. Proc. 2025-32 section 4.06: no children, maximum $664, joint phase-out start $18,140; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "hoh",
        "kids": 3,
        "earned": 20000,
        "agi": 40000
      },
      "expect": {
        "byEarned": 8231,
        "byAgi": 4833,
        "credit": 4833
      },
      "source": "EIC Worksheet A: AGI $40,000 is over $23,890, so the smaller AGI amount: 8,231 − 21.06% × (40,025 − 23,890) = 4,832.97, rounded; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "single",
        "kids": 1,
        "earned": 20000,
        "invest": 12201
      },
      "expect": {
        "credit": 0
      },
      "source": "Rev. Proc. 2025-32 section 4.06: no credit with investment income over $12,200"
    }
  ],
  "sources": [
    "IRS, Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45), section 4.06 Earned Income Credit. https://www.irs.gov/irb/2025-45_IRB (retrieved 2026-10-05)",
    "IRS, 2025 Instructions for Form 1040: EIC Worksheet A and the EIC Table. https://www.irs.gov/instructions/i1040gi (retrieved 2026-10-05)",
    "IRS, Who qualifies for the earned income tax credit (EITC). https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc (retrieved 2026-10-05)",
    "Internal Revenue Code section 32 (phase-in and phase-out rates). https://www.law.cornell.edu/uscode/text/26/32 (retrieved 2026-10-05)"
  ],
  "related": [
    "child-tax-credit",
    "income-tax",
    "tax-refund",
    "agi"
  ],
  "changelog": []
}