The Earned Income Tax Credit (EITC) is a refundable tax credit for eligible workers with low to moderate income. The credit can reduce your tax liability and may increase your refund, even if you don't owe any tax.
You don't need to calculate the credit yourself. Our software automatically determines your eligibility and calculates the Earned Income Tax Credit based on the information entered on your return.
If you qualify, the credit will be included automatically when your return is completed.
Who Qualifies for the Earned Income Tax Credit?
To qualify for the EITC, you must:
- Have earned income from wages, self-employment, or certain other sources.
- Have a valid Social Security Number.
- Meet the applicable income limits.
- Meet the investment income limitation.
- Not file as Married Filing Separately unless you qualify for the special separation rules.
- Meet all other IRS eligibility requirements.
While many taxpayers claim the credit based on qualifying children, workers without children may also qualify.
2026 EITC Income Limits and Maximum Credits
The amount of the credit depends on your filing status, earned income, adjusted gross income (AGI), and the number of qualifying children you claim.
| Qualifying Children | Maximum Credit | Single, Head of Household, or Qualifying Surviving Spouse AGI Less Than | Married Filing Jointly AGI Less Than |
|---|---|---|---|
| None | $649 | $19,104 | $26,214 |
| One | $4,328 | $50,434 | $57,554 |
| Two | $7,152 | $57,310 | $64,430 |
| Three or More | $8,046 | $61,555 | $68,675 |
If your AGI is equal to or greater than the applicable limit, you cannot claim the EITC.
What Is the Investment Income Limit?
To claim the EITC, your investment income must be $11,950 or less.
Investment income includes:
- Taxable interest
- Dividends
- Tax-exempt interest
- Capital gain income
- Royalty income
- Net income from rental activities
If your investment income exceeds the limit, you are not eligible for the credit.
Can Married Taxpayers Filing Separately Claim the EITC?
In some cases, yes.
You may qualify if:
- You are legally married but filing separately.
- Your spouse did not live in your home during the last six months of the year.
- You meet all other EITC requirements.
If eligible, indicate this in the Basic Information section under Additional Personal Information when completing your return.
What Requirements Must a Qualifying Child Meet?
A qualifying child generally must meet the following tests:
Age Test
At the end of the tax year, the child must be:
- Under age 19, or
- Under age 24 and a full-time student, or
- Permanently and totally disabled at any age
Relationship Test
The child must be your:
- Son or daughter
- Adopted child
- Stepchild
- Eligible foster child
- Brother or sister
- Stepbrother or stepsister
- Grandchild
- Niece or nephew
- Other qualifying descendant of one of the relatives listed above
Residency Test
The child generally must have lived with you in the United States for more than half of the year.
Foster Child Rules
A foster child may qualify if:
- The child was placed with you by an authorized placement agency, court order, or qualifying government agency.
- You cared for the child as your own.
What Else Should I Know About the EITC?
The Earned Income Tax Credit is one of the largest refundable tax credits available to working taxpayers. Because the calculation is based on several factors, including income, filing status, investment income, and qualifying children, the credit amount can vary significantly from one taxpayer to another.
The easiest way to determine your credit is to enter all income and dependent information accurately. Once your return is complete, the software will automatically calculate the maximum EITC you're eligible to receive and include it on your return.
Additional Information
You can review the IRS EITC tables here to determine the EITC amount you may be eligible to claim.