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.
Frequently Asked Questions
What is the maximum EITC in 2026?
$649 with no qualifying children, $4,328 with one child, $7,152 with two children, $8,046 with three or more children. The credit is fully refundable \u2014 you receive it even if you owe $0 federal income tax.
Who qualifies for EITC?
Working filers with earned income (W-2 wages or net SE earnings). Must have AGI below the income limit for your filing status and number of kids. Investment income must be $11,950 or less. Must be US citizen/resident with valid SSN. Cannot file as Married Filing Separately (with limited exceptions starting 2026 if separated).
Does EITC count as income for benefits?
Generally no. The EITC is not counted as income for federal means-tested benefits (SNAP, Medicaid, TANF, SSI) in the year received. States vary slightly on state-level benefits. The credit is one of the most-protected anti-poverty tools because it preserves the family's eligibility for other support programs.
How long does it take to get an EITC refund?
If you claim EITC or Additional Child Tax Credit, IRS holds your refund until at least mid-February (Path Act). For most filers, refunds with EITC arrive late February to mid-March. Direct deposit is fastest. The IRS publishes specific refund timeline updates each filing season.
Can I claim EITC if I'm self-employed?
Yes. Self-employment net earnings count as earned income for EITC purposes. However, the IRS scrutinizes SE-only EITC claims closely \u2014 common red flag is Schedule C income exactly at the income threshold that maximizes EITC (suggesting income manipulation). Keep meticulous records and report honestly.
What if I made a mistake on my EITC claim?
File Form 1040-X to amend. If the IRS audits and denies your EITC, you may be subject to a 2-year ban (knowing or reckless disregard) or 10-year ban (fraud) from future EITC claims. Don't claim EITC unless eligibility is clear \u2014 when in doubt, use IRS's EITC Assistant tool or consult a free VITA tax preparer.