Earned Income Tax Credit (EITC): Who Qualifies & How Much
Last updated October 12, 2026 · Educational overview, not legal or financial advice
The Earned Income Tax Credit puts thousands of dollars back in the pockets of working families — but about 1 in 5 eligible workers misses it. Here's who qualifies, how much it's worth, and how to claim it.
What is the EITC?
The Earned Income Tax Credit (EITC) is a refundable federal tax credit for low- to moderate-income workers. Because it's refundable, it can do more than reduce the tax you owe — it can result in a refund check even if you owed no tax. It's one of the largest anti-poverty programs in the country, yet the IRS estimates roughly one in five eligible workers misses it every year.
How much is the EITC worth?
The amount depends mainly on your income and how many qualifying children you have. For the 2025 tax year (the return filed in 2026), the maximum credit is $8,046 for a family with three or more qualifying children, per the IRS EITC tables. For the 2026 tax year (the return filed in 2027), the IRS has set that maximum at $8,231 in Rev. Proc. 2025-32. Workers without children may also qualify for a smaller credit.
| Qualifying children | Maximum credit, 2025 tax year (filed in 2026) | Maximum credit, 2026 tax year (filed in 2027) |
|---|---|---|
| 0 | $649 | $664 |
| 1 | $4,328 | $4,427 |
| 2 | $7,152 | $7,316 |
| 3 or more | $8,046 | $8,231 |
Sources: 2025 tax year, IRS Earned income and EITC tables and Rev. Proc. 2024-40, section 2.06; 2026 tax year, IRS Rev. Proc. 2025-32, section 4.06. Checked on IRS.gov October 12, 2026. These are the largest credits allowed; your credit depends on your income, and income limits apply (see below).
Who qualifies?
To claim the EITC you generally must have earned income from a job or self-employment, have a valid Social Security number, and fall under the income limits for your filing status and number of children (table below). Investment income must be $11,950 or less for the 2025 tax year (IRS EITC tables) and $12,200 or less for the 2026 tax year (IRS Rev. Proc. 2025-32). Many people who newly qualify do so after a change in income, marital status, or a new child — so it's worth checking each year even if you didn't qualify before.
| Qualifying children | Single, head of household or qualifying surviving spouse | Married filing jointly |
|---|---|---|
| 2025 tax year (filed in 2026) | ||
| 0 | $19,104 | $26,214 |
| 1 | $50,434 | $57,554 |
| 2 | $57,310 | $64,430 |
| 3 or more | $61,555 | $68,675 |
| 2026 tax year (filed in 2027) | ||
| 0 | $19,540 | $26,820 |
| 1 | $51,593 | $58,863 |
| 2 | $58,629 | $65,899 |
| 3 or more | $62,974 | $70,244 |
Income limits: no credit is allowed once your adjusted gross income (or your earned income, if greater) reaches the amount shown. Married people filing separately use the single column only if they meet the IRS special rules for separated spouses. Sources: 2025 tax year, IRS Earned income and EITC tables and Rev. Proc. 2024-40, section 2.06 ("completed phaseout amount"); 2026 tax year, IRS Rev. Proc. 2025-32, section 4.06. Checked on IRS.gov October 12, 2026. If your income is under the limit for your household, you may qualify; the free IRS EITC Assistant checks your own numbers.
How to claim it
You claim the EITC by filing a federal tax return — even if you aren't otherwise required to file. The IRS offers a free EITC Assistant tool to check eligibility and estimate your credit, and free filing options are available for many workers. Don't leave this money unclaimed.
Frequently asked questions
How much is the EITC?
For the 2025 tax year (returns filed in 2026), the maximum credit ranges from $649 with no qualifying children up to $8,046 for families with three or more qualifying children, per the IRS EITC tables. For the 2026 tax year (returns filed in 2027), IRS Rev. Proc. 2025-32 sets the range at $664 to $8,231. Your amount depends on income and family size.
Can you get the EITC with no children?
Yes. Workers without qualifying children may be able to claim a smaller EITC — up to $649 for the 2025 tax year (filed in 2026) and up to $664 for the 2026 tax year, per the IRS EITC tables and IRS Rev. Proc. 2025-32 — if they meet the age and income requirements.
Is the EITC a refund?
The EITC is a refundable credit, which means it can increase your tax refund or give you a refund even if you owe no tax. You must file a tax return to receive it.
How do I claim the EITC?
File a federal tax return and claim the credit, even if you aren't otherwise required to file. The IRS EITC Assistant can help you check eligibility and estimate your credit for free.
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