United States · Federal tax · Earned income credit
EITC income limits by year.
The maximum earned income credit and the income where it ends for tax years 2019 through 2027, by number of qualifying children, from the IRS revenue procedure for each year.
Short answer: For tax year 2027 the maximum earned income credit is $685 with no qualifying children, $4,573 with one, $7,552 with two and $8,496 with three or more. A single or head of household filer with one child loses the credit at $53,277 of income, and a married couple filing jointly at $60,787. For 2026 the maximums are $664, $4,427, $7,316 and $8,231.
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Result
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Maximum earned income credit by year
| Tax year | No children | One child | Two children | Three or more | IRS source |
|---|---|---|---|---|---|
| 2027 | $685 | $4,573 | $7,552 | $8,496 | Rev. Proc. 2026-35 |
| 2026 | $664 | $4,427 | $7,316 | $8,231 | Rev. Proc. 2025-32 |
| 2025 | $649 | $4,328 | $7,152 | $8,046 | Rev. Proc. 2024-40 |
| 2024 | $632 | $4,213 | $6,960 | $7,830 | Rev. Proc. 2023-34 |
| 2023 | $600 | $3,995 | $6,604 | $7,430 | Rev. Proc. 2022-38 |
| 2022 | $560 | $3,733 | $6,164 | $6,935 | Rev. Proc. 2021-45 |
| 2020 | $538 | $3,584 | $5,920 | $6,660 | Rev. Proc. 2019-44 |
| 2019 | $529 | $3,526 | $5,828 | $6,557 | Rev. Proc. 2018-57 |
Income where the credit ends, by year
This is the completed phaseout amount: at or above this income, no credit is allowed. The first four columns are single, head of household and all other filers; the last four are married filing jointly.
| Tax year | Single: none | Single: one | Single: two | Single: three+ | Joint: none | Joint: one | Joint: two | Joint: three+ |
|---|---|---|---|---|---|---|---|---|
| 2027 | $20,164 | $53,277 | $60,519 | $65,002 | $27,684 | $60,787 | $68,029 | $72,512 |
| 2026 | $19,540 | $51,593 | $58,629 | $62,974 | $26,820 | $58,863 | $65,899 | $70,244 |
| 2025 | $19,104 | $50,434 | $57,310 | $61,555 | $26,214 | $57,554 | $64,430 | $68,675 |
| 2024 | $18,591 | $49,084 | $55,768 | $59,899 | $25,511 | $56,004 | $62,688 | $66,819 |
| 2023 | $17,640 | $46,560 | $52,918 | $56,838 | $24,210 | $53,120 | $59,478 | $63,398 |
| 2022 | $16,480 | $43,492 | $49,399 | $53,057 | $22,610 | $49,622 | $55,529 | $59,187 |
| 2020 | $15,820 | $41,756 | $47,440 | $50,954 | $21,710 | $47,646 | $53,330 | $56,844 |
| 2019 | $15,570 | $41,094 | $46,703 | $50,162 | $21,370 | $46,884 | $52,493 | $55,952 |
From 2024 the IRS revenue procedure lists "all other filing statuses" and married filing jointly; before that it listed single, head of household and surviving spouse beside married filing jointly. The two columns carry the same meaning here. Amounts are for the tax year, so the 2027 row applies to a return filed in 2028.
Where the credit starts to shrink
The threshold phaseout amount is where the credit begins to decline. For 2027 it is $11,210 with no children and $24,660 with one or more children for single and other filers, and $18,730 and $32,170 for married couples filing jointly. The earned income amount, the income where the maximum is first reached, is $8,960 with no children, $13,450 with one and $18,880 with two or more.
Worked example
A single parent with one child, $30,000 of earnings and $30,000 of adjusted gross income for 2027. The maximum credit is $4,573. Income is $5,340 above the $24,660 threshold, and the credit falls to zero over the $28,617 between the threshold and $53,277. The derived estimate is $3,720. The IRS credit table works in income bands, so the figure on the table can differ by a few dollars.
Method
The limits tables are typed from the Earned Income Credit section of each revenue procedure. The estimator is derived: it raises the credit in proportion to earned income up to the earned income amount, then reduces it in a straight line from the threshold to the completed phaseout amount, measured on the larger of adjusted gross income and earned income. It does not check investment income, age, residency, Social Security number or other eligibility tests.
Why 2021 is missing
This page lists only amounts taken directly from each year's annual inflation revenue procedure. The 2021 credit for workers without qualifying children was changed by separate legislation, the American Rescue Plan Act of 2021, so Revenue Procedure 2020-45 alone does not give the 2021 figures. Use IRS Publication 596 for 2021 returns.
What this does not cover
- The investment income limit, age rules and who counts as a qualifying child.
- State earned income credits.
- The exact credit from the IRS tables for your income band.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- IRS Revenue Procedure 2026-35: 2027 amounts (section 3.06) (retrieved November 11, 2026)
- IRS Revenue Procedure 2025-32: 2026 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2024-40: 2025 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2023-34: 2024 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2022-38: 2023 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2021-45: 2022 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2019-44: 2020 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2018-57: 2019 amounts (retrieved November 11, 2026)
Common mix-ups
-
Often assumedThe EITC ends at the same income for single and married filers.
What the source saysRev. Proc. 2026-35 lists a higher completed phaseout amount for married filing jointly. For 2027 with one qualifying child it is $60,787 for joint filers against $53,277 for all other filing statuses. [1]
-
Often assumedThe credit grows with every extra dollar you earn.
What the source saysThe revenue procedure defines an earned income amount where the maximum is reached, $18,290 for 2026 with two children, after which the credit stays at the maximum until the threshold phaseout amount. [2]
- IRS Revenue Procedure 2026-35, section 3.06 (2027 earned income credit)
- IRS Revenue Procedure 2025-32 (2026 earned income credit)
Checked against these sources on .
Frequently asked questions
What is the maximum EITC for 2027?
$685 with no qualifying children, $4,573 with one, $7,552 with two and $8,496 with three or more, from IRS Revenue Procedure 2026-35.
What income ends the EITC for 2027?
With one child, $53,277 for single and other filers and $60,787 for married filing jointly. With three or more children it is $65,002 and $72,512.
What was the maximum EITC for 2025?
$649 with no children, $4,328 with one, $7,152 with two and $8,046 with three or more, from Revenue Procedure 2024-40.
Is the income limit the same for single and married filers?
No. The married filing jointly limit is higher. For 2027 with one child it is $60,787, against $53,277 for single and other filers.
Does the estimator match the IRS EITC table?
It can differ by a few dollars because the IRS table works in income bands. It is a derived estimate, not an IRS figure.
Why is 2021 not in the table?
The 2021 credit for workers without children was changed by separate legislation, so the annual revenue procedure alone does not give the 2021 amounts. See IRS Publication 596.
Not legal or tax advice
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