What the EITC is
The Earned Income Tax Credit is a federal tax credit for people who work but earn below certain income limits. It is refundable: if the credit is bigger than the tax you owe, the IRS sends you the difference as a refund. You must file a federal tax return to claim it — even if you owe no tax.
2026 income limits and maximum credits
| Qualifying children | Max credit | Income limit: Single / Head of Household | Income limit: Married filing jointly |
|---|---|---|---|
| 0 | $664 | $19,540 | $26,820 |
| 1 | $4,427 | $51,593 | $58,863 |
| 2 | $7,316 | $58,629 | $65,899 |
| 3 or more | $8,231 | $62,974 | $70,244 |
Figures per IRS Revenue Procedure 2025-32 for tax year 2026, as reported by Kiplinger and multiple tax publishers. Both your earned income and adjusted gross income must be under the limit. Confirm at irs.gov before filing.
Who qualifies
- Valid Social Security numbers for you, your spouse (if filing jointly), and each qualifying child.
- U.S. citizen or resident alien all year.
- Qualifying child rules: the child must be under 19 (under 24 if a full-time student, any age if permanently disabled), live with you more than half the year, and be your son, daughter, stepchild, foster child, sibling, or a descendant of one.
- No children? You can still qualify: you must be 25 to 64 at year-end, live in the U.S. more than half the year, and not be anyone's dependent or qualifying child.
- Investment income of $12,200 or less (2026).
EITC 2026 estimator
Rough estimate only — the real calculation uses the IRS worksheets. Treats AGI as equal to earned income (a simplification).
Estimate only. Real EITC math follows IRS Publication 596 worksheets and considers both earned income and AGI. This is a planning aid, not tax advice — confirm with the IRS EITC Assistant or a tax professional.
When you'll get the refund
Under the PATH Act, the IRS cannot issue refunds that include the EITC (or the Additional Child Tax Credit) before mid-February — even if you file in January. Most EITC refunds arrive in late February or March for early filers. Check federal refund status →
- IRS — Earned Income Tax Credit: https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit
We summarize these sources in our own words. Always confirm critical details (fees, dates, eligibility) on the official site before acting.