Earned Income Credit Table
| Children | Max credit | Phase-out (single/HoH) |
|---|---|---|
| None | $664 | $10,860 → $19,540 |
| One | $4,427 | $23,890 → $51,593 |
| Two | $7,316 | $23,890 → $58,629 |
| Three+ | $8,231 | $23,890 → $62,974 |
The Earned Income Tax Credit is the largest anti-poverty program in the tax code, and its 2026 shape is all in one revenue procedure: a maximum credit of $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more - then a phase-out window where each extra dollar of earnings shrinks the credit until it hits zero.
This table carries the official 2026 figures verbatim from Rev. Proc. 2025-32 for both filing-status tracks, and the estimator runs the credit’s real three-part shape: phase-in, plateau, phase-out.
How to use
- Pick the number of qualifying children, filing status, and earned income - the estimate follows the statutory phase-in rates (7.65% to 45%) through the plateau and down the phase-out.
- Read the table for the windows: a one-child family filing single keeps the full $4,427 until $23,890 and slides to zero at $51,593.
- Check the investment income limit: above $12,200 of investment income the credit is barred outright in 2026.
Frequently asked questions
What is the investment income limit?
If investment income - interest, dividends, capital gains, rents - exceeds $12,200 in 2026, the EITC is disqualified entirely, no matter how low the earned income. It is the rule that surprises families with a modest inheritance or brokerage account sitting next to modest wages.
Why does the credit fall after the plateau?
The EITC is designed to reward work up to a full-time modest wage, then taper so total income (wages plus credit) does not abruptly drop. The taper costs roughly 16 to 21 cents of credit per extra dollar in the window - the famous implicit marginal rate that cliff-edge calculators hide.
Do I need children to get the EITC?
No - workers aged 25 to 64 with no qualifying children can claim up to $664 in 2026, with much lower income limits ($10,860 to $19,540 of earned income for single filers). It is the smallest tier but the easiest to overlook.
Is the EITC refundable?
Yes - it is the template refundable credit: if the credit exceeds the tax owed, the excess comes back as a refund. That is why it interacts with refund timing and IRS interest, and why a $4,000 EITC can turn a $0-liability return into a four-figure check.