Earned Income Tax Credit Calculator 2026 – EITC Estimate

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Who qualifies

To claim the EITC you must:

• Have earned income from a job or self-employment, and earned income and AGI under the limit for your family size.
• Have a valid Social Security number for work, for you, your spouse and each qualifying child, issued by the return due date.
• Be a U.S. citizen or resident alien for the whole year.
• Have investment income of $12,200 or less for 2026 ($11,950 for 2025).
• Not file Form 2555 (foreign earned income) and, if married, generally file jointly. Married people filing separately can claim it if they lived apart from their spouse for the last 6 months of the year or are legally separated.

A qualifying child must be your child, stepchild, foster child, sibling or a descendant of one (such as a grandchild), live with you in the U.S. for more than half the year, and be under 19 at the end of the year (under 24 if a full-time student, any age if permanently disabled), and younger than you unless disabled.

Credit by number of children

The credit rises as you earn (the phase-in), stays at the maximum across a plateau, then falls as income rises (the phase-out):

In the phase-in, each dollar earned adds 7.65 cents (no children), 34 cents (1 child), 40 cents (2) or 45 cents (3 or more) to the credit, so for 2026 you reach the maximum at $8,680 of earned income with no children, $13,020 with one child and $18,290 with two or more.

Income limits

The credit phases out when earned income or AGI, whichever is higher, passes the threshold, and ends at these limits:

For 2025 returns the limits are $19,104, $50,434, $57,310 and $61,555 for single filers, and $26,214, $57,554, $64,430 and $68,675 for married couples filing jointly.

Without a qualifying child, you (or your spouse if filing jointly) must be at least 25 and under 65 at the end of the year, live in the U.S. for more than half the year, and not be claimed as anyone's dependent.

Investment income limit

If your investment income is more than $12,200 in 2026 ($11,950 in 2025), you can't claim the EITC at all, even if your earnings are low. Investment income includes taxable and tax-exempt interest, dividends, capital gains, net rental and royalty income, and passive income. Withdrawals from retirement accounts and Social Security are not investment income, but they count toward AGI.

State EITCs (e.g. CalEITC)

About 30 states, plus Washington, D.C., have their own earned income credit, most set as a percentage of the federal EITC, for example:

• New York: 30% of the federal credit, and New York City adds up to 30% more.
• New Jersey: 40% of the federal credit; Massachusetts: 40%; Illinois: 20%.
• California: CalEITC has its own rules and targets lower incomes (earned income up to about $32,000), with the Young Child Tax Credit for families with a child under 6.
• Washington: the Working Families Tax Credit, from about $300 to over $1,200, though the state has no income tax.

Check your state tax agency for amounts; you usually claim the state credit on your state return.

Examples

2026, earned income only:

By law, the IRS can't issue refunds that include the EITC before mid-February; most arrive by early March if you file electronically with direct deposit. To see your full refund with the EITC and child tax credit, use the Tax Refund Calculator. Results are estimates, not tax advice. Last reviewed: November 1, 2026.