# What is my earned income credit?

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.

- Page: https://www.acalculator.org/finance/earned-income-credit-calculator
- JSON spec: https://www.acalculator.org/finance/earned-income-credit-calculator.json
- Version: 7174ee8cf827

## Default answer

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.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. Married people filing separately are not covered (see the notes). |
| kids | Qualifying children | Children who meet the relationship, age, residency, and joint return tests. 3 or more count as 3. |
| earned | Earned income | Wages, salary, tips, and net earnings from self-employment for the year. |
| agi | Adjusted gross income (AGI) | Form 1040 line 11. Leave it empty when it equals your earned income. |
| invest | Investment income | Interest, dividends, capital gains, rents, and royalties. Above $12,200 there is no credit. |
| age | Age 25 to 64 at the end of the year | With no qualifying child, you (or your spouse on a joint return) must be 25 to 64 and not someone’s dependent. |
| year | Tax year | The tax year. A year with no published amounts uses the latest year this site has. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| credit | Earned income credit | The credit for the year, from the EIC Table rows. It is refundable. |
| maximum | Most you could get | The largest credit for this number of children. |
| byEarned | Credit on earned income | EIC Table amount for your earned income. |
| byAgi | Credit on AGI | EIC Table amount for your AGI, used when AGI is at or above the phase-out start and gives less. |
| phaseoutStart | Phase-out starts at | The income above which the credit falls. |
| reason | Note | Why the credit is 0, or which amount set it. |
| ratesYear | Amounts of tax year | The tax year whose amounts were used. |

## 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.

## Worked examples

1. status = single, kids = 1, earned = $2,455.00 gives credit = $842.00, maximum = $4,427.00. Source: IRS 2025 Instructions for Form 1040, EIC Table example (single, one child, $2,455: $842).
2. status = single, kids = 2, earned = $20,000.00 gives credit = $7,316.00, phaseoutStart = $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.
3. status = single, kids = 1, earned = $30,000.00 gives credit = $3,447.00.
4. status = mfj, kids = 0, earned = $10,000.00 gives credit = $664.00, phaseoutStart = $18,140.00. Source: Rev. Proc. 2025-32 section 4.06: no children, maximum $664, joint phase-out start $18,140.
5. status = hoh, kids = 3, earned = $20,000.00, agi = $40,000.00 gives byEarned = $8,231.00, byAgi = $4,833.00, credit = $4,833.00.
6. status = single, kids = 1, earned = $20,000.00, invest = $12,201.00 gives credit = $0.00. Source: Rev. Proc. 2025-32 section 4.06: no credit with investment income over $12,200.

## FAQ

### 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.

## 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)