Credits · calculator
Earned income credit for 2026
A refundable credit that rises with earnings, levels off, then fades: where your income sits on that curve.
Earned income credit estimate
2026 earned income credit
$7,293
Credit shrinking as income rises
- Maximum for this family$7,316
- Phase-out starts at$23,890
- No credit at or above$58,629
Computed from the section 32 amounts; the IRS table works in $50 bands, so the return can differ by a few dollars.
The earned income credit is a refundable credit for workers with low to moderate earnings. For tax year 2026 its maximum is $664 with no qualifying child, $4,427 with one, $7,316 with two and $8,231 with three or more, according to section 4.06 of Rev. Proc. 2025-32 ($8,046 was the 2025 maximum). The credit grows with each dollar earned until earned income reaches $13,020 with one child or $18,290 with two or more, stays flat, then shrinks once income passes $23,890 ($31,160 for a joint return). A single parent of two earning $30,000 gets about $6,029; a worker without children earning $12,000 gets $577. Investment income above $12,200 rules the credit out. Because it is refundable, it is paid even when no income tax is owed, but the IRS cannot release refunds that include it before mid-February.
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The 2026 parameters, by family
| Qualifying children | Maximum credit | Earned income to reach it | Phase-out starts (other / joint) | Credit ends (other / joint) |
|---|---|---|---|---|
| 0 | $664 | $8,680 | $10,860 / $18,140 | $19,540 / $26,820 |
| 1 | $4,427 | $13,020 | $23,890 / $31,160 | $51,593 / $58,863 |
| 2 | $7,316 | $18,290 | $23,890 / $31,160 | $58,629 / $65,899 |
| 3 or more | $8,231 | $18,290 | $23,890 / $31,160 | $62,974 / $70,244 |
The full limits by family, for 2025 as well, are on the EITC income limits page. The calculator uses the section 32 amounts directly; the official EITC table of the Form 1040 instructions works in $50 bands, so the credit on a return can differ by a few dollars.
Earned income, AGI and investment income
Earned income means wages, salaries, tips, union strike benefits, long-term disability benefits received before minimum retirement age and net self-employment earnings. Unemployment compensation, Social Security, pensions, child support and alimony do not count. During the phase-out, the credit is computed on the larger of AGI and earned income, so interest or a capital gain can reduce it. Investment income above $12,200 for 2026 ($11,950 for 2025) removes the credit entirely, whatever the earnings.
Common reasons for a denied credit
The IRS reviews many EITC claims. The usual problems are a child who did not live with the taxpayer for more than half the year, two people claiming the same child, a filing status that does not fit (married people must generally file jointly, with an exception for separated spouses) and self-employment income that is overstated to reach the plateau. Each child needs a Social Security number valid for work. Refunds that include the credit are held until mid-February under the PATH Act; the refund timing guide has the dates.
Sources: IRS Rev. Proc. 2025-32: 2026 inflation-adjusted items and 2025 items modified by Public Law 119-21 (October 9, 2025); IRS Rev. Proc. 2024-40: 2025 inflation-adjusted items; IRS: Where's my refund? Status timing and when to expect a refund, read on October 11, 2026.