The Earned Income Tax Credit (EITC) is a valuable tax credit for workers with low to moderate income. For tax year 2026, the rules generally follow the long-standing EITC requirements that have been in place since tax year 2022.
If you qualify, the amount of your credit depends on:
- Your filing status
- Your earned income
- Your adjusted gross income (AGI)
- Whether you have qualifying children
- The number of qualifying children you have
Even if you don't have children, you may still qualify for the credit if you meet certain requirements.
Who Qualifies for the Earned Income Tax Credit?
To claim the EITC for tax year 2026, you must meet all of the following requirements:
Have a Valid Social Security Number
You must have a Social Security number (SSN) that is valid for employment and issued by the due date of your return, including extensions.
If you're filing a joint return, your spouse must also have an SSN valid for employment by the return due date.
Any child you claim for the EITC must also have an SSN valid for employment issued by the due date of the return. If a child receives an SSN after the due date, that child can't be used to claim the credit for that tax year.
Use an Eligible Filing Status
You generally can't claim the EITC if your filing status is Married Filing Separately.
However, certain married taxpayers who lived apart from their spouse may qualify under special rules if they:
- Don't file a joint return
- Didn't share the same principal residence with their spouse for at least the last six months of the year
- Have a qualifying child who lived with them for more than half the year
Meet Citizenship or Residency Requirements
You must be:
- A U.S. citizen or resident alien for the entire year, or
- A nonresident alien married to a U.S. citizen or resident alien who files a joint return
Not File Form 2555
You can't claim the EITC if you file Form 2555, Foreign Earned Income.
Stay Within the Investment Income Limit
Your investment income must be below the annual IRS limit for the tax year.
Investment income generally includes:
- Taxable interest
- Dividends
- Capital gain income
- Tax-exempt interest
- Income from rental property
Have Earned Income
You must have earned income from:
- Employment
- Self-employment
- Other qualifying earned-income sources
Earned income generally includes wages, salaries, tips, commissions, and net self-employment income.
Not Be Another Person's Qualifying Child
You can't claim the EITC if you are the qualifying child of another taxpayer.
If you're filing jointly, your spouse also can't be the qualifying child of another person.
Qualifying Child Requirements
If you're claiming the EITC with a child, the child must meet all IRS tests for:
- Relationship
- Age
- Residency
- Joint return status
In addition, the child can't be treated as the qualifying child of another taxpayer.
EITC Without a Qualifying Child
You may still qualify for the EITC even if you don't have a qualifying child.
Generally, you must:
- Be at least age 25 but under age 65 at the end of the year
- Not qualify as another person's dependent
- Live in the United States for more than half the year
How Much Is the EITC Worth?
The amount of the Earned Income Tax Credit varies based on your:
- Earned income
- Adjusted gross income
- Filing status
- Number of qualifying children
In many cases, the credit increases as earnings rise, reaches a maximum amount, and then gradually phases out as income exceeds certain limits.
When you prepare your return, our software automatically determines whether you qualify for the Earned Income Tax Credit and calculates the maximum credit available based on your income, filing status, and family situation.