United States · Federal tax · Earned income credit
EITC maximum credit 2026.
The most the earned income credit can pay for tax year 2026, the earned income needed to get it, and where it starts to shrink.
Short answer: The maximum earned income credit for tax year 2026, filed in 2027, is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more. You get the maximum at earned income of $8,680, $13,020, $18,290 and $18,290, and it stays at the maximum until the phase-out starts. These are the IRS Revenue Procedure 2025-32 amounts.
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The maximum earned income credit for 2026
| Qualifying children | Earned income to reach the maximum | Maximum credit | Phase-in rate |
|---|---|---|---|
| None | $8,680 | $664 | 7.65% |
| One | $13,020 | $4,427 | 34% |
| Two | $18,290 | $7,316 | 40% |
| Three or more | $18,290 | $8,231 | 45% |
The maximum is the earned income amount times the phase-in rate, rounded: $13,020 times 34 percent is $4,426.80, shown as $4,427, and $18,290 times 45 percent is $8,230.50, shown as $8,231. Below the earned income amount the credit grows with every dollar earned. Above the phase-out start ($10,860 with no children and $23,890 otherwise, or $18,140 and $31,160 for married filing jointly) it shrinks until it reaches zero at the income limits on the EITC income limits 2026 page.
What changed from 2025
The IRS lists the 2025 maximums as $649 with no children, $4,328 with one, $7,152 with two and $8,046 with three or more. For 2026 they are $664, $4,427, $7,316 and $8,231. That is $15 more with no children, $99 more with one, $164 more with two and $185 more with three or more. Earlier years on the same IRS page: $632, $4,213, $6,960 and $7,830 for 2024, and $600, $3,995, $6,604 and $7,430 for 2023.
Worked example
A worker with two qualifying children earns $12,000 in 2026. That is below the $18,290 earned income amount, so the credit is $12,000 times 40 percent, which is $4,800, not the $7,316 maximum. At $18,290 of earnings the credit reaches $7,316 and stays there until income passes $23,890 (single). A filer with three children and $18,290 of earnings gets $8,231 because the phase-in rate is 45 percent.
Common mix-ups
- The maximum is not automatic. It takes earned income at or above the earned income amount, and income below the phase-out start.
- No children is a small credit. Its maximum is $664, and the age and dependent tests differ from the child tests.
- A fourth child adds nothing. Three is the top group.
- Rounding is in the IRS figure. $8,231 is the published maximum even though 45 percent of $18,290 is $8,230.50.
- It is for the return filed in 2027. The 2027 table shows the later year.
Method
Maximums, earned income amounts, phase-out starts and limits are copied from section 3.06 of Revenue Procedure 2025-32 and the 2023 to 2025 comparison from the IRS EITC page. The estimator applies the statutory phase-in and phase-out rates. The phase-in rates are the percentages shown above, and the phase-out rates are 7.65, 15.98, 21.06 and 21.06 percent. I checked each maximum against the earned income amount times the phase-in rate. The IRS tables in the Form 1040 instructions use $50 income bands, so a filed credit can differ from this estimate by a few dollars. Read on November 9, 2026.
What this does not cover
- Eligibility tests: qualifying child age, residency and relationship, Social Security numbers and the investment income limit of $12,200.
- Married filing separately rules for separated spouses, and filers who must file Form 8862.
- The exact IRS table amounts, state earned income credits and the additional child tax credit.
- Returns for tax year 2025 or 2027.
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 maximum EITC for 2026?
$664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more.
How much do I need to earn to get the maximum EITC?
$8,680 with no children, $13,020 with one child and $18,290 with two or more children for tax year 2026.
Is the maximum EITC higher in 2026 than 2025?
Yes. For one child it is $4,427 against $4,328, which is $99 more.
Why is the EITC for three children $8,231?
It is 45 percent of the $18,290 earned income amount, $8,230.50, shown as $8,231 in the IRS figures.
When is the 2026 EITC paid?
You claim it on your 2026 return, which you file in 2027.
Does the maximum depend on filing status?
The maximum does not; the point where it starts to shrink and the income limit do, with higher amounts for married filing jointly.
Where is the official amount?
IRS Revenue Procedure 2025-32, section 3.06, linked in the sources.
Not legal or tax advice
This page is general information from an unofficial guide, not tax advice. The earned income credit has eligibility rules beyond income. Use IRS Publication 596 and the Form 1040 instructions or a tax professional. Nothing you type is sent anywhere. It runs in your browser.