Earned Income Tax Credit (EITC) Calculator
Determine eligibility and amount for the federal Earned Income Tax Credit — refundable credit for working low/moderate income filers.
Why EITC Matters
The Earned Income Tax Credit is the largest anti-poverty program in the US tax code — lifting more families out of poverty than food stamps and TANF combined. For 2026, the maximum EITC ranges from $649 (no kids, single/HoH) to $8,046 (3+ kids, MFJ). The credit is fully refundable, meaning you receive it even if you owe $0 federal tax.
Critical statistic: about 25% of EITC-eligible filers don't claim it. Most are: (1) Filers with income below the filing requirement who don't file at all. (2) New parents who don't realize having a child triggered eligibility. (3) Recently disabled or unemployed who think they don't qualify with low income. ALWAYS file if you have any earned income at all — the credit is potentially $4K-$8K of cash. Source: IRS Publication 596, IRS Statistics of Income. Last updated: May 2026.
2026 EITC Maximums by Children
| Children | Max Credit | Single AGI Limit | MFJ AGI Limit |
|---|---|---|---|
| 0 | $649 | $19,250 | $25,500 |
| 1 | $4,328 | $50,250 | $56,500 |
| 2 | $7,152 | $56,750 | $63,000 |
| 3+ | $8,046 | $60,750 | $67,000 |
Investment income disqualifier: above $11,950 in investment income, you cannot claim EITC at any income level for 2026.
Qualifying Child Rules
A 'qualifying child' for EITC must meet four tests: (1) Relationship — your son, daughter, adopted child, stepchild, foster child, sibling, half-sibling, step-sibling, or descendant of any of these. (2) Age — under 19, or under 24 if full-time student, or any age if permanently disabled. (3) Residency — lived with you in the US more than half the year. (4) Joint return — child didn't file a joint return except to claim a refund. Both you and the child need valid Social Security numbers issued for work.
How EITC Differs from Other Credits
EITC is fully refundable (you get cash if no tax owed) and income-targeted (only available to low/moderate earners). Compare to: Child Tax Credit (partially refundable up to $1,800 per child 2026), Saver's Credit (non-refundable), Education Credits (AOTC 40% refundable). Many EITC filers ALSO qualify for refundable Child Tax Credit — combined refundable credits can exceed $10,000 for working families with kids. Source: IRS Publication 596.