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Earned income credit income limits for 2026 and 2025
The income ceilings that decide whether you can claim the EITC at all, before computing the amount.
EITC income limit for your family
Income must stay under
$58,629
- Maximum credit$7,316
- Reached at earned income of$18,290
- Phase-out starts at$23,890
- Investment income limit$12,200
To claim the earned income credit for 2026, both your earned income and your adjusted gross income must stay below a ceiling that depends on the number of qualifying children and on whether you file jointly. The limits from section 4.06 of Rev. Proc. 2025-32 are $19,540 with no child, $51,593 with one, $58,629 with two and $62,974 with three or more for single filers, heads of household and qualifying separated spouses; for married couples filing jointly they are $26,820, $58,863, $65,899 and $70,244. For the 2025 return the joint limit with three children was $68,675. A second test applies to everyone: investment income (interest, dividends, capital gains, rents) cannot exceed $12,200 for 2026, $11,950 for 2025. Being under the limit only opens the door; near the ceiling the credit is small, since it phases out gradually from a lower threshold.
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All the ceilings, 2026 and 2025
| Children | 2026 single or HOH | 2026 joint | 2025 single or HOH | 2025 joint |
|---|---|---|---|---|
| No child | $19,540 | $26,820 | $19,104 | $26,214 |
| One child | $51,593 | $58,863 | $50,434 | $57,554 |
| Two children | $58,629 | $65,899 | $57,310 | $64,430 |
| Three or more | $62,974 | $70,244 | $61,555 | $68,675 |
How close to the ceiling the credit runs out
The credit does not drop from its maximum to zero at the ceiling; it slides down over the phase-out range. For a single parent of one child in 2026, it is $4,427 up to $23,890 of income, about $1,853 at $40,000, about $574 at $48,000 and zero at $51,593. Use the EITC calculator for an exact figure on your income.
| Income (one child, single) | Credit |
|---|---|
| $15,000 | $4,427 |
| $23,890 | $4,427 |
| $30,000 | $3,451 |
| $40,000 | $1,853 |
| $48,000 | $574 |
| $51,593 | $0 |
Self-employed workers and the limits
For a self-employed worker, earned income is net profit minus the deductible half of self-employment tax, so a sole proprietor with $30,000 of gross receipts and $12,000 of expenses starts from $18,000 of profit, not from receipts. Both sides of the limit move with business results: a good year can push income past the ceiling, a loss can reduce earned income below the plateau. Gig workers paid through apps should keep records of their expenses, because the Form 1099-K shows gross payments only.
The tests besides income
Age: without a qualifying child you must be at least 25 and under 65 at the end of the year. Filing status: married people file jointly, except separated spouses who meet the rules of section 32(d). Residence: you must live in the United States for more than half the year. Identification: you, your spouse and each child need a Social Security number valid for work. A child counted for the credit must meet the relationship, age and residence tests, which the child tax credit page also describes.
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, read on October 11, 2026.