What is the maximum EITC for 2026?

$664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more.

What is the EITC income limit for 2026?

For three or more children, $62,974 (single or head of household) or $70,244 (married joint). Lower for fewer children.

Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32

Earned income tax credit 2026 and 2025

The 2026 earned income credit is worth up to $8,231 with three or more children, $4,427 with one and $664 with none. Investment income must be $12,200 or less.

2025FinalFor returns filed in 2026. Rev. Proc. 2024-40 § 2.06.

2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32 § 4.06.

2027Not yet publishedNot published as of 9 October 2026. The 2027 EITC amounts will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.

Earned income tax credit 2026Maximum credit and the income (AGI or earned income, whichever is larger) where it reaches zero.

Qualifying children	Maximum credit 2026	Income limit, single or HoH	Income limit, married joint	Maximum 2025
No children	$664	$19,540	$26,820	$649
1 child	$4,427	$51,593	$58,863	$4,328
2 children	$7,316	$58,629	$65,899	$7,152
3 or more	$8,231	$62,974	$70,244	$8,046

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

EITC calculator

Earned income (wages, self-employment)

Adjusted gross income

Qualifying children

Filing status

Tax year

Investment income (interest, dividends, capital gains)

Estimated earned income credit

Maximum for your family: $4,427. It starts to shrink above $23,890 of income and ends at $51,593.

Computed from the credit and phase-out percentages in 26 U.S.C. § 32; the IRS EIC table works in $50 income bands, so your return may differ by a few dollars. Without children you must be 25 to 64. Married filing separately can claim only under the separated-spouse rules.

How the credit is built

The credit grows with each dollar earned until the maximum, stays flat, then falls. Rates: 26 U.S.C. § 32(b); dollar amounts for 2026: Rev. Proc. 2025-32.

Children	Phase-in rate	Maximum reached at	Phase-out rate	Phase-out starts, single/HoH	Starts, married joint
No children	7.65%	$8,680	7.65%	$10,860	$18,140
1 child	34%	$13,020	15.98%	$23,890	$31,160
2 children	40%	$18,290	21.06%	$23,890	$31,160
3 or more	45%	$18,290	21.06%	$23,890	$31,160

What changed from 2025 to 2026

	2025	2026	Change
Maximum, no children	$649	$664	+$15 (+2.3%)
Maximum, 1 child	$4,328	$4,427	+$99 (+2.3%)
Maximum, 2 children	$7,152	$7,316	+$164 (+2.3%)
Maximum, 3 or more	$8,046	$8,231	+$185 (+2.3%)
Investment income limit	$11,950	$12,200	+$250 (+2.1%)

Questions and answers

What is the maximum EITC for 2026?: $664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more.
What is the EITC income limit for 2026?: For three or more children, $62,974 (single or head of household) or $70,244 (married joint). Lower for fewer children.
Is there an investment income limit?: Yes: $12,200 in 2026.

Standard deduction$16,100 single
Child tax credit$2,200 a child
Tax brackets37% from $640,600
Capital gains brackets0% to $49,450 single
401(k) limits$24,500
Your federal tax receiptwhere your tax goes
State income tax calculators50 states and DC
All tax numbers2025 and 2026

Sources

IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
26 U.S.C. § 32 (earned income credit: credit and phaseout percentages).
Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.