About the Earned Income Credit Calculator
This earned income credit calculator estimates the federal earned income tax credit (EITC or EIC) for tax year 2026 (the return filed in 2027) or tax year 2025 (filed in 2026). The EITC is a refundable credit for low- and moderate-income workers: you receive it even if you owe no tax. For 2026 the maximum credit is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more (2025: $649, $4,328, $7,152 and $8,046), using the IRS inflation-adjusted figures in Rev. Proc. 2025-32 and Rev. Proc. 2024-40.
Choose the tax year, then enter your filing status, number of qualifying children, earned income, AGI and investment income. The credit phases in as you earn, stays flat at the maximum across a plateau, and then phases out as income rises. The chart shows the full curve so you can see where you sit and how a raise or extra hours would change the credit.
The calculator uses the exact IRS formula; the printed EIC table in the Form 1040 instructions rounds income into $50 bands, so its figure can differ by a few dollars. Investment income over $12,200 for 2026 ($11,950 for 2025) disqualifies you, and workers without qualifying children must be 25 to 64 years old.
With the default inputs, the estimated eitc is $6,029.23. Change any value above to recalculate instantly.
How to use the earned income credit calculator
- 1Choose the tax year and your filing status.
- 2Select how many qualifying children you have.
- 3Enter your earned income and your AGI.
- 4Enter investment income to confirm you are under the limit.
- 5Read your estimated credit and see where you are on the curve.
Formula and method
The credit phases in at 7.65%, 34%, 40% or 45% of earned income (for zero, one, two, or three or more children) until it reaches the maximum. It stays at the maximum until income reaches the phase-out threshold. For 2026 that is $10,860 (no children) or $23,890 (with children) for most filers, and $18,140 or $31,160 for married couples filing jointly; for 2025 it was $10,620 or $23,350, and $17,730 or $30,470 jointly.
Above the threshold the credit is reduced by 7.65%, 15.98% or 21.06% of the excess. When AGI is above the threshold, the credit is figured on both earned income and AGI and you get the smaller amount. Investment income above $12,200 (2026) or $11,950 (2025) makes you ineligible. The IRS EIC table rounds income into $50 bands, so the exact formula used here can differ from the table by a few dollars.
- Rate
- Phase-in credit rate for your number of children
- Max
- Maximum credit: $664, $4,427, $7,316 or $8,231 for 2026
- Income
- The greater of earned income and AGI
Worked examples
Single parent, two children, $30,000 earned (2026)
Income is $6,110 above the $23,890 phase-out start for 2026. The $7,316 maximum is reduced by 21.06% of $6,110 ($1,286.77), leaving a credit of about $6,029.
Married couple, one child, $20,000 earned (2026)
At $20,000 the couple is past the $13,020 needed to earn the full credit and below the $31,160 joint phase-out start, so they get the $4,427 maximum. The credit disappears entirely at about $58,863.
Single worker, no children, $6,000 earned (2026)
With no qualifying children the credit phases in at 7.65%, so $6,000 of earnings produces a credit of $459. Earning up to $8,680 would raise it to the $664 maximum.
Same single parent in tax year 2025
For 2025 the phase-out starts at $23,350, so income is $6,650 over it. The $7,152 maximum is reduced by 21.06% of $6,650 ($1,400.49), leaving about $5,752.
Frequently asked questions
What is the maximum earned income credit for 2026?+
For tax year 2026 the maximum EITC is $664 with no qualifying children, $4,427 with one child, $7,316 with two children and $8,231 with three or more. For 2025 the maximums were $649, $4,328, $7,152 and $8,046.
What are the EITC income limits for 2026?+
For single or head of household filers the 2026 credit ends at $19,540 (no children), $51,593 (one), $58,629 (two) and $62,974 (three or more). Joint filers can earn about $7,270 more ($7,280 with no children): $26,820, $58,863, $65,899 and $70,244.
Can I get the EITC with no children?+
Yes. Workers without a qualifying child can claim up to $664 for 2026 ($649 for 2025) if they are at least 25 but under 65, lived in the US for more than half the year and cannot be claimed as someone else’s dependent.
Why is my refund delayed when I claim the EITC?+
By law the IRS cannot issue refunds that include the EITC or additional child tax credit before mid-February, so early filers claiming these credits usually receive refunds from late February.
Does investment income affect the EITC?+
Yes. If your investment income — interest, dividends, capital gains, rents and royalties — exceeds $12,200 for 2026 ($11,950 for 2025), you cannot claim the credit at all.
Is the EITC refundable?+
Yes. It first reduces any tax you owe, and any remaining credit is paid to you as part of your refund.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.