Tax year 2026
EITC 2026: Income Limits & Max Credits
Last updated
The Earned Income Tax Credit (EITC) is a refundable credit for eligible workers with earned income below annual limits. For tax year 2026 (returns generally filed in 2027), the IRS published inflation-adjusted amounts in Revenue Procedure 2025-32.
Confirm final eligibility worksheets on the IRS EITC page and in the Form 1040 / Schedule EIC instructions before you file.
2026 maximum EITC amounts
| Qualifying children | Maximum credit |
|---|---|
| None | $664 |
| One | $4,427 |
| Two | $7,316 |
| Three or more | $8,231 |
2026 EITC parameters (Rev. Proc. 2025-32)
The earned income amount is roughly where the credit reaches its maximum. The threshold phaseout is where the maximum credit begins to decline. The completed phaseout is where the credit reaches zero.
Single, head of household, and other non-joint statuses*
| No children | One child | Two children | Three or more | |
|---|---|---|---|---|
| Earned income amount (max credit begins) | $8,680 | $13,020 | $18,290 | $18,290 |
| Maximum credit | $664 | $4,427 | $7,316 | $8,231 |
| Threshold phaseout amount | $10,860 | $23,890 | $23,890 | $23,890 |
| Completed phaseout amount | $19,540 | $51,593 | $58,629 | $62,974 |
*These phaseout rows also apply to married taxpayers who are not filing jointly and who meet the special separated-spouse rules in §32(d).
Married filing jointly
| No children | One child | Two children | Three or more | |
|---|---|---|---|---|
| Earned income amount (max credit begins) | $8,680 | $13,020 | $18,290 | $18,290 |
| Maximum credit | $664 | $4,427 | $7,316 | $8,231 |
| Threshold phaseout amount | $18,140 | $31,160 | $31,160 | $31,160 |
| Completed phaseout amount | $26,820 | $58,863 | $65,899 | $70,224 |
Phaseouts use the greater of adjusted gross income or earned income.
Investment income limit (2026)
You are generally ineligible for the EITC if certain investment income exceeds $12,200 for tax year 2026. Interest, dividends, capital gains, and similar items can count — see the Form 1040 instructions for the exact definition.
Basic eligibility checklist
You typically need all of the following (details and exceptions apply):
- Valid Social Security numbers for you, your spouse (if filing jointly), and any qualifying children claimed for EITC, issued by the return due date
- Earned income from work (wages or self-employment)
- Filing status that qualifies (married filing separately is generally barred except limited separated-spouse cases)
- U.S. citizenship or resident alien status rules met for the year
- Qualifying children who pass relationship, age, residency, and joint-return tests — or, if no child, the age and other childless-worker rules
The IRS closely reviews EITC claims. Keep birth certificates, school or medical records showing residency, and Social Security documentation.
How to claim
- Complete Form 1040 and Schedule EIC when you have a qualifying child.
- Answer software questions about dependents, earned income, and investment income carefully.
- File even if you owe $0 in tax — the EITC is refundable and can create or increase a refund.
- If you are unsure whether you must file, see Do I have to file taxes in 2026?.
Related reading
- Federal tax credits overview
- Child Tax Credit 2026
- 2026 standard deduction amounts
- How to file federal taxes in 2026
- Best tax software 2026
Source
IRS Revenue Procedure 2025-32 §4.06 (earned income credit) and §4.06 investment income limit of $12,200. Educational only — not tax advice.
Frequently asked questions
- What is the maximum EITC for 2026?
- For tax year 2026, the maximum Earned Income Tax Credit is $664 with no qualifying children, $4,427 with one, $7,316 with two, and $8,231 with three or more qualifying children (IRS Revenue Procedure 2025-32).
- What is the 2026 EITC investment income limit?
- You generally cannot claim the EITC for 2026 if your disqualifying investment income exceeds $12,200, even if your earned income is otherwise low enough.
- Who can claim the EITC with no children in 2026?
- Workers without a qualifying child must meet age, residency, earned-income, and other rules (commonly ages 25–64 and not claimed as a dependent). Confirm the Form 1040 / Schedule EIC rules for the year you file.
Related tax updates
- 2026 Capital Gains Tax Rates
2026 long-term capital gains rates of 0%, 15%, and 20% by taxable income and filing status—plus how they differ from ordinary brackets and the 3.8% NIIT.
- Child Tax Credit 2026: $2,200, Phaseouts & ACTC
2026 Child Tax Credit up to $2,200 per qualifying child under 17, ACTC up to $1,700, phaseouts at $200,000 / $400,000, and Credit for Other Dependents. Confirm on IRS.gov.
- 2026 Federal Tax Brackets & Rates
See the IRS 2026 federal income tax brackets for single, married filing jointly, and head of household—plus how marginal rates work. Figures apply to returns filed in 2027.
- 2026 Standard Deduction Amounts
2026 standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household—plus age 65 and blind extras. Verify on IRS.gov.
Important disclaimer
TaxPrepGuru provides general educational information about U.S. federal taxes. We are not a CPA firm, Enrolled Agent practice, or law firm. Nothing on this site is tax, legal, or financial advice. Tax rules change; always confirm figures and forms on IRS.gov or with a qualified tax professional before filing.