What is the Earned Income Tax Credit?

The EITC is a refundable federal tax credit for low-to-moderate income workers. It can be worth up to $7,830 for a family with 3+ children in 2026 and is fully refundable, meaning you can receive it even if you owe no taxes.

Who qualifies for the EITC?

You must have earned income, meet income limits (varies by family size), have a valid Social Security number, be a U.S. citizen or resident alien, and not be claimed as a dependent on someone else's return.

How do I claim the EITC?

File a federal tax return (even if you're not required to) and claim the EITC. You do not need to file a separate form — just complete Schedule EIC if you have qualifying children.

Earned Income Tax Credit (EITC): Eligibility and Amounts for 2026

The Earned Income Tax Credit is one of the largest anti-poverty programs in the U.S. and one of the most valuable tax credits available. It provides up to $7,830 to working families — and many eligible workers don’t claim it.

2026 EITC: Maximum Amounts

Number of Qualifying Children	Maximum Credit	Max AGI (Single)	Max AGI (Married Filing Jointly)
0	$632	$18,591	$25,511
1	$4,213	$49,084	$56,004
2	$6,960	$55,768	$62,688
3 or more	$7,830	$59,899	$66,819

Investment income must be $11,600 or less to qualify.

EITC Eligibility Requirements

Income Requirements

You must have earned income (wages, salary, tips, self-employment income)
Your adjusted gross income must be below the limits shown above
Investment income must be $11,600 or less

Personal Requirements

Valid Social Security number for you, your spouse (if filing jointly), and qualifying children
U.S. citizen or resident alien for the entire year
Cannot be claimed as a dependent or qualifying child of another person
Cannot file Form 2555 (foreign earned income)
Filing status cannot be married filing separately

Qualifying Child Requirements

Each qualifying child must:

Be your son, daughter, stepchild, foster child, sibling, or descendant of any of these
Be under age 19 (or under 24 if a full-time student)
Live with you in the U.S. for more than half the year
Have a valid Social Security number
Not file a joint return (unless only to claim a refund)

EITC by Income Level

The EITC phases in as income rises, reaches a maximum plateau, then phases out:

Single Filer With 2 Children

Earned Income	EITC Amount
$5,000	$2,000
$10,000	$4,000
$15,000	$6,164
$20,000	$6,960
$25,000	$6,960
$30,000	$6,140
$35,000	$5,090
$40,000	$4,040
$45,000	$2,990
$50,000	$1,940
$55,000	$300
$55,768	$0

Why Millions of Workers Miss the EITC

The IRS estimates that roughly 20% of eligible workers don’t claim the EITC, leaving billions of dollars unclaimed each year. Common reasons:

Don’t know it exists — especially workers without children (eligible for up to $632)
Don’t file a tax return — many low-income workers aren’t required to file but must do so to receive the EITC
Income fluctuates — workers who were ineligible in past years may qualify now
Complex rules — the eligibility requirements can be confusing, especially for non-traditional families
Fear of audit — the EITC has a higher audit rate than many other provisions, which can discourage claims

EITC vs. Child Tax Credit

	EITC	Child Tax Credit
Maximum (per child)	$7,830 total (3+ kids)	$2,000 per child
Refundable	Fully refundable	Up to $1,700 refundable
Income phase-out starts	~$20,000–$21,000	$200,000 (single)
Available without children	Yes ($632 max)	No
Age limit for children	Under 19 (24 if student)	Under 17

Many families qualify for both credits, which can result in significant refunds.

How to Claim the EITC

File a federal tax return — even if your income is low enough that you’re not required to file
Use Free File — if your income is under $84,000, you can file for free through IRS Free File
Complete Schedule EIC if you have qualifying children
Use the IRS EITC Assistant tool to check eligibility
Consider VITA — Volunteer Income Tax Assistance provides free tax preparation for qualifying individuals

State EITC Programs

Many states offer their own earned income credits, amplifying the federal benefit:

State	State EITC (% of federal)
California	Up to 85%
Colorado	38%
Connecticut	30.5%
Illinois	20%
Maryland	45% (refundable)
Massachusetts	40%
Michigan	30%
Minnesota	Varies (up to 45%)
New Jersey	40%
New York	30%
Oregon	12%
Vermont	38%
Washington	$300+ (Working Families Tax Credit)
Wisconsin	4%–34%

Combined with the federal EITC, a family with 2 children in New York could receive over $9,000 in total earned income credits.