2028 Earned Income Credit
2028 EITC max (projected): no kids $700, 1 kid $4,400, 2 kids $7,250, 3+ kids $8,050. Income phase-out applies — fully refundable.
| Earned income | — |
| AGI | — |
| Max EITC (children tier) | — |
| Phase-out start | — |
| Phase-out end | — |
| 2028 EITC | — |
The 2028 Earned Income Tax Credit (EITC) is projected at up to $8,050 for filers with 3+ qualifying children. Phase-in: ~45% of first $19k earned. Phase-out: ~21% above moderate-income threshold. Fully refundable — pays out even with zero tax liability.
2028 Phase-In + Phase-Out
EITC ramps up with earned income (encouraging work), peaks at the plateau, then phases out as income rises. 0 kids: peak $700 / phase-in 7.65% / phase-out 7.65%. 3+ kids: peak $8,050 / 45% phase-in / 21% phase-out. Disqualifying investment income limit: ~$11,800 in 2028.
Qualifying Child Rules
Relationship (child, sibling, descendant), residency (>½ year with you), age (<19 or <24 if student or any age if disabled), joint return test, not your dependent if MFJ filing. Tiebreaker rules apply if multiple filers could claim same child.
Common EITC Errors
EITC has highest error rate of any credit — IRS audits 25%+ of EITC returns. Common mistakes: wrong filing status, wrong qualifying child, married couples filing MFS (disqualifies), self-employed inflating income. Use Form 8862 if you previously had EITC denied.
Last updated May 2026. Sources: IRS EITC.