United States · Federal income tax credit
Earned Income Tax Credit estimator.
Estimate your 2026 EITC from your filing status, qualifying children, earned income and AGI, and see which rule zeroed it out if it did.
For tax year 2026 the maximum EITC is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more. It is zero if investment income is above $12,200.
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Your estimate
How the credit is figured
The EITC rises as you earn, stays at its maximum for a stretch, then phases out as income grows. Income is compared two ways: earned income sets the phase-in, and the larger of AGI and earned income sets the phaseout. At or above the “completed phaseout” amount the credit is zero.
Formula: phase-in credit = min(earned income, earned income amount) × credit rate (capped at the maximum credit). Credit = phase-in credit − phaseout rate × (larger of AGI or earned income − threshold phaseout amount), never below zero. The result is rounded to the nearest dollar.
Worked example
Single, one qualifying child, earned income and AGI both $30,000. Earned income is above the $13,020 earned income amount, so the phase-in credit is the $4,427 maximum. The $30,000 is $6,110 above the $23,890 threshold, so the phaseout is 15.98% × $6,110 = $976.38. Credit = $4,427 − $976.38 = $3,451.
2026 parameters used
| Qualifying children | Credit rate | Phaseout rate | Earned income amount | Max credit | Phaseout starts (single / joint) | Credit ends (single / joint) |
|---|---|---|---|---|---|---|
| None | 7.65% | 7.65% | $8,680 | $664 | $10,860 / $18,140 | $19,540 / $26,820 |
| 1 | 34% | 15.98% | $13,020 | $4,427 | $23,890 / $31,160 | $51,593 / $58,863 |
| 2 | 40% | 21.06% | $18,290 | $7,316 | $23,890 / $31,160 | $58,629 / $65,899 |
| 3 or more | 45% | 21.06% | $18,290 | $8,231 | $23,890 / $31,160 | $62,974 / $70,244 |
The investment income limit for 2026 is $12,200. The “single” column also applies to married people filing separately who meet the separated-spouse rules in 26 U.S.C. 32(d).
What this estimator does not model
Eligibility rules are not fully modelled. It does not test the qualifying-child relationship, age, residency (more than half the year in the U.S.) and joint-return tests, whether a child or you can be claimed by someone else, valid Social Security numbers for you, your spouse and your children, foreign earned income exclusion (Form 2555), or whether the IRS has barred you from claiming the credit after a past disallowance. The IRS publishes the final credit in printed tables with $50 income bands, so the figure on your return can differ from this formula by a few dollars. To check eligibility properly, use the IRS EITC Assistant.
Official sources: IRS Rev. Proc. 2025-32, section 3.06 (2026 amounts), 26 U.S.C. 32 (credit and phaseout percentages, age and marital rules), IRS EITC income limits and maximum credit amounts (as reviewed May 8, 2026, shows tax year 2025 only) and the IRS EITC Assistant. Figures are for tax year 2026, verified October 1, 2026.
Frequently asked questions
Why is my EITC zero?
The estimator names the cause: married filing separately without meeting the separated-spouse rules, investment income above $12,200, no earned income, being outside age 25 to 64 with no qualifying children, or income at or above the completed phaseout amount.
Is the EITC refundable?
Yes. If the credit is larger than your tax, the difference is refunded to you.
Does AGI or earned income count?
Both. Earned income drives the phase-in. For the phaseout the IRS uses the greater of AGI and earned income, so a low AGI cannot raise the credit above what your earned income allows.
Does this work for tax year 2025?
No. This page uses the 2026 amounts only, which apply to returns filed in 2027. The 2025 table is on the IRS income limits page.
Estimate only
This page is educational and is not tax advice. Eligibility is not fully modelled. Confirm with the IRS EITC Assistant, your return instructions or a tax professional.