Earned Income Credit for 2026
The official 2026 EITC maximum credit amounts and income limits by number of qualifying children and filing status, the investment income cap, and the age rule for workers claiming the credit without children. Every figure below is sourced from IRS Revenue Procedure 2025-32 and cross-checked against Revenue Procedure 2024-40 for the 2025 comparison.
Want your exact 2026 credit amount, not just the table? Run your numbers through the calculator.
Open the EITC calculator →2026 EITC maximum credit, by number of qualifying children
The maximum credit rises with earned income until it reaches the "earned income amount" for your family size, then holds steady until the phase-out begins.
| Qualifying children | 2025 maximum credit | 2026 maximum credit | Increase | 2026 earned income amount |
|---|---|---|---|---|
| None | $649 | $664 | $15 | $8,680 |
| 1 child | $4,328 | $4,427 | $99 | $13,020 |
| 2 children | $7,152 | $7,316 | $164 | $18,290 |
| 3 or more children | $8,046 | $8,231 | $185 | $18,290 |
Source: IRS Rev. Proc. 2025-32 §4.06 (2026); IRS Rev. Proc. 2024-40 §2.06 (2025).
2026 EITC income limits, by filing status
Single filers, heads of household, qualifying surviving spouses, and married-filing-separately filers who meet the §32(d) separated-spouse test all share ONE set of limits. Married couples filing jointly get a higher threshold and ceiling because §32(b)(2)(B) adds a fixed, inflation-indexed amount to the joint-filer phase-out start — a long-standing marriage-penalty fix, not a recent change.
| Qualifying children | Single, HoH, QSS, or separated MFS | Married filing jointly | ||
|---|---|---|---|---|
| Phase-out begins | Credit gone by | Phase-out begins | Credit gone by | |
| None | $10,860 | $19,540 | $18,140 | $26,820 |
| 1 child | $23,890 | $51,593 | $31,160 | $58,863 |
| 2 children | $23,890 | $58,629 | $31,160 | $65,899 |
| 3 or more children | $23,890 | $62,974 | $31,160 | $70,244 |
Source: IRS Rev. Proc. 2025-32 §4.06. Both adjusted gross income and earned income are tested against these limits — whichever is higher is the one that counts.
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Credit and phase-out rates (statutory, unchanged)
Only the dollar amounts above are adjusted for inflation each year. The percentages that drive the phase-in and phase-out are fixed directly in §32(b)(1) and have not changed in years — which is why the annual revenue procedure never restates them.
| Qualifying children | Credit rate (phase-in) | Phase-out rate |
|---|---|---|
| None | 7.65% | 7.65% |
| 1 child | 34% | 15.98% |
| 2 children | 40% | 21.06% |
| 3 or more children | 45% | 21.06% |
Worked example — single filer, 2 qualifying children, $30,000 earned income
- Maximum 2026 credit for 2 qualifying children: $7,316
- Phase-out begins at $23,890 (single/HoH/QSS)
- Income is $6,110 over that threshold
- Phase-out reduction: $1,287
- Allowed 2026 credit: $6,029 — not the full $7,316 maximum
This is why the maximum credit in the table above is a ceiling, not a typical result — most filers with earnings past the "earned income amount" for their family size are already partway through the phase-out. Run your own numbers on the EITC calculator.
The investment income cliff
Every limit above is a taper. This one is not. Under §32(i), investment income — taxable and tax-exempt interest, dividends, net capital gains, and net rental or royalty income — above $12,200 in 2026 (up from $11,950 in 2025) removes the entire EITC, however low your earned income is. $12,199 of investment income leaves the credit intact; $12,201 eliminates it completely. A single late-year mutual-fund capital-gain distribution is a common way an otherwise-eligible household loses the whole credit.
Age rule if you have no qualifying children
A worker claiming the EITC with no qualifying children must be at least age 25 and under age 65 at the end of the tax year. On a joint return, only one spouse needs to meet that age window — not both. You also cannot be claimed as a dependent on someone else's return, and you must have lived in the United States for more than half the year. There is no age requirement at all for a worker claiming the credit WITH a qualifying child.
Looking ahead to 2027
The IRS will not confirm the 2027 EITC table until around October-November 2026. In the meantime, see the 2027 earned income credit reference for a clearly labeled projection built on the same statutory formula — not an official figure.
Frequently asked questions
How much is the EITC in 2026?
For 2026 the maximum Earned Income Tax Credit ranges from $664 for a worker with no qualifying children up to $8,231 for a worker with three or more qualifying children — up from $649 and $8,046 in 2025. The exact amount you get depends on where your earned income falls in the phase-in, plateau, and phase-out ranges shown in the table above; only workers whose income lands exactly on the "earned income amount" for their family size receive the full maximum.
What are the 2026 EITC income limits?
They depend on both your number of qualifying children and your filing status. Single filers, heads of household, qualifying surviving spouses, and married-filing-separately filers who meet the §32(d) separated-spouse test all use the SAME lower set of limits — from $10,860 (no children) up to the figures in the table above. Married couples filing jointly get a higher limit because §32(b)(2)(B) adds a fixed, inflation-indexed amount to the joint-filer threshold — a marriage-penalty relief provision, worth $7,270 for a filer with one qualifying child in 2026. The overall ceiling across every category is $70,244, for a married couple filing jointly with three or more qualifying children.
What is the investment income limit?
$12,200 for 2026, up from $11,950 in 2025. This is a hard cliff, not a gradual phase-out under §32(i): investment income of $12,199 leaves the credit untouched, while $12,201 eliminates it completely, no matter how low your earned income is. Investment income for this test includes taxable and tax-exempt interest, dividends, net capital gains, and net rental or royalty income — not wages or self-employment earnings, which are what the credit is based on in the first place.
Is the income limit for a qualifying surviving spouse the same as married filing jointly?
No. A qualifying surviving spouse (formerly called qualifying widow or widower) uses the SAME lower income limits as single filers and heads of household, not the higher married-filing-jointly limits — confirmed directly on the IRS's own EITC income-limit tables, which group qualifying surviving spouse with single, head of household, and (where the separated-spouse test is met) married filing separately. The higher limit under §32(b)(2)(B) is reserved for an actual joint return.
Can I claim the EITC in 2026 with no qualifying children?
Yes, but you must be at least age 25 and under age 65 at the end of the year — on a joint return, only one spouse needs to meet that age window. You also cannot be claimed as a dependent on anyone else's return, and you must live in the United States for more than half the year. The credit itself is much smaller without a qualifying child (see the table above), and the income limits are the lowest of any family size.
Sources
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