United States · Federal tax · Earned income credit
EITC income limits 2026.
The earned income credit income limits for tax year 2026, the return you file in 2027, by number of children and filing status.
Short answer: For tax year 2026 the earned income credit stops at income of $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more for single, head of household and most other filers. For married filing jointly the limits are $26,820, $58,863, $65,899 and $70,244. Investment income must be $12,200 or less. These are the IRS Revenue Procedure 2025-32 amounts for returns filed in 2027.
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The 2026 earned income credit income limits
| Qualifying children | Single / head of household limit | Married filing jointly limit | Phase-out starts (single) | Phase-out starts (joint) |
|---|---|---|---|---|
| None | $19,540 | $26,820 | $10,860 | $18,140 |
| One | $51,593 | $58,863 | $23,890 | $31,160 |
| Two | $58,629 | $65,899 | $23,890 | $31,160 |
| Three or more | $62,974 | $70,244 | $23,890 | $31,160 |
The limit is the completed phase-out amount: the credit is zero at or above it. It applies to the larger of adjusted gross income and earned income. Investment income must be $12,200 or less for tax year 2026. The credit for a tax year is claimed on the return filed the next year, so these figures are for a 2026 return filed in 2027. The IRS had not yet posted its own 2026 EITC table when this page was built, so the amounts here come from the revenue procedure that sets them.
What changed from 2025
Every limit moved up for inflation. For tax year 2025 the IRS lists $19,104 with no children, $50,434 with one, $57,310 with two and $61,555 with three or more for single filers, and an investment income limit of $11,950. For 2026 those become $19,540, $51,593, $58,629 and $62,974, and $12,200. The no-children limit rises $436, and the one-child limit rises $1,159. The full comparison, with maximum credits, is on the EITC 2026 vs 2025 changes page.
Worked example
A single parent with one child has $40,000 of wages and no other income in 2026. The credit starts at the $13,020 earned income amount at the 34 percent phase-in, so the maximum is $4,427. The phase-out begins at $23,890 and takes away 15.98 percent of every dollar above it: $40,000 minus $23,890 is $16,110, and 15.98 percent of that is $2,574. The estimate is $4,427 minus $2,574, which is $1,853. The same parent at $51,600 gets nothing, because income is over the $51,593 limit.
Common mix-ups
- The limit is not the same as the filing threshold. A worker can owe no tax and still have to file to claim the credit.
- Joint filers get a higher range. The married filing jointly limits are $7,270 to $7,280 above the single limits.
- It applies to the larger of AGI and earned income. If investment or other income lifts AGI over the limit, the credit shrinks or ends even with low wages.
- Three or more children is one group. A fourth child does not raise the credit.
- 2026 is not 2027. The 2027 earned income credit table is for a return filed in 2028.
Method
The table values are copied from section 3.06 of Revenue Procedure 2025-32. The estimator multiplies earned income by the phase-in rate (7.65, 34, 40 or 45 percent) up to the earned income amount, caps it at the maximum credit, then subtracts the phase-out rate (7.65, 15.98, 21.06 or 21.06 percent) times the income above the phase-out start. The phase-out rates are the statutory rates, checked against the published maximums and limits: for one child, $4,427 divided by 15.98 percent is $27,703, and $23,890 plus $27,703 is $51,593. The IRS tables in the Form 1040 instructions step in $50 bands, so the filed amount can differ by a few dollars. Read from the revenue procedure on November 9, 2026.
What this does not cover
- Qualifying child tests (age, residency, relationship), the Social Security number rules and the disallowance rules after an earlier error.
- Who is a qualifying child for a worker with no children: age, residency and dependent rules.
- Self-employment income adjustments, the nontaxable combat pay election and state earned income credits.
- The IRS table for 2026, which was not yet published, and the 2027 return limits.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Revenue Procedure 2025-32: 2026 inflation adjustments (section 3.06, earned income credit) (retrieved November 9, 2026)
- IRS: EITC income limits and maximum credit amounts (tax years 2022 to 2025) (retrieved November 9, 2026)
Frequently asked questions
What is the EITC income limit for 2026?
For tax year 2026 it is $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more for single, head of household and most other filers.
What is the EITC limit for married filing jointly in 2026?
$26,820 with no children, $58,863 with one, $65,899 with two and $70,244 with three or more.
What is the investment income limit for the EITC in 2026?
$12,200. Above that the credit is not allowed.
When do I file for the 2026 earned income credit?
On your 2026 return, which you file in early 2027.
Is the 2026 EITC limit higher than 2025?
Yes. For one child the single limit is $51,593 for 2026 against $50,434 for 2025.
Does the income limit use my wages or AGI?
The larger of adjusted gross income and earned income is tested against the phase-out.
Where is the official table?
IRS Revenue Procedure 2025-32, section 3.06, linked in the sources. The IRS EITC page lists earlier years.
Not legal or tax advice
This page is general information from an unofficial guide, not tax advice. The earned income credit has many eligibility rules beyond income, and mistakes can lead to a ban on claiming it. Use IRS Publication 596 and the Form 1040 instructions or a tax professional. Nothing you type is sent anywhere. It runs in your browser.