The 2026 earned income tax credit (EITC) is worth up to $8,231 for families with three or more qualifying children, $7,316 with two, $4,427 with one and $664 with none. It is fully refundable. To qualify in 2026, your income must be below $62,974 ($70,244 if married filing jointly) with three or more children, and your investment income can’t exceed $12,200.
Key facts
- The EITC is refundable: if it’s larger than the tax you owe, the IRS pays you the difference.
- The credit rises with earned income up to a plateau, stays at the maximum, then phases out as income (earned income or AGI, whichever is higher) passes the thresholds below.
- Married couples must file jointly to claim it, with limited exceptions for separated spouses.
- Workers without a qualifying child must generally be at least 25 and under 65 and have lived in the US for more than half the year.
2026 EITC maximum credit
| Qualifying children | Maximum credit | Credit rate | Earned income to reach the maximum |
|---|---|---|---|
| No children | $664 | 7.65% | $8,680 |
| 1 child | $4,427 | 34% | $13,020 |
| 2 children | $7,316 | 40% | $18,290 |
| 3 or more children | $8,231 | 45% | $18,290 |
2026 EITC income limits and phase-out ranges
| Qualifying children | Single, HOH or widowed | Married filing jointly |
|---|---|---|
| No children | $10,860 – $19,540 | $18,140 – $26,820 |
| 1 child | $23,890 – $51,593 | $31,160 – $58,863 |
| 2 children | $23,890 – $58,629 | $31,160 – $65,899 |
| 3 or more children | $23,890 – $62,974 | $31,160 – $70,244 |
Below the start of the range you get the full credit (once your earned income reaches the amount in the first table). Within the range, the credit falls steadily and reaches zero at the upper figure.
How much EITC at different incomes
| Wages | Single, no children (age 25–64) | Head of household, 2 children |
|---|---|---|
| $10,000 | $664 | $4,000 |
| $20,000 | $0 | $7,316 |
| $30,000 | $0 | $6,029 |
| $40,000 | $0 | $3,923 |
| $50,000 | $0 | $1,817 |
Estimate your full refund, including the 2026 child tax credit, with the income tax calculator.
Frequently asked questions
What is the maximum EITC for 2026?
$664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more.
What is the income limit for the EITC in 2026?
For single, head of household or qualifying surviving spouse filers, the credit reaches zero at $19,540 (no children), $51,593 (one child), $58,629 (two) and $62,974 (three or more). For married couples filing jointly the limits are $26,820, $58,863, $65,899 and $70,244.
Does investment income affect the EITC?
Yes. If your investment income (interest, dividends, capital gains, rental income and similar) is more than $12,200 for 2026, you can’t claim the credit at all.
When will I get my EITC refund?
By law, the IRS can’t issue refunds that include the EITC or the additional child tax credit before mid-February. Most early filers who choose direct deposit receive them by early March.
Calculators that use these figures
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.