Summary: For tax year 2026, the Earned Income Tax Credit is worth up to $8,231 for families with three or more qualifying children, $7,316 with two, $4,427 with one, and $664 with none. The credit phases in at 34 to 45 percent of earned income for families with children, holds at its maximum, then phases out above $23,890 of income for most filers ($31,160 for married couples filing jointly). Investment income above $12,200 disqualifies you entirely. The credit is refundable: it can put cash in your pocket even if you owe no tax.
How the EITC phases in and out
The EITC is not a flat amount. It is designed to reward work, so the credit moves through three stages as your earned income rises. In the phase-in stage, the credit grows with every dollar you earn. For tax year 2026 the phase-in rates are 7.65 percent with no qualifying children, 34 percent with one child, 40 percent with two children, and 45 percent with three or more children. A worker with two children earning $10,000, for example, sits in the phase-in stage and earns roughly 40 cents of credit for each dollar of wages.
Once earned income passes the earned income amount, $8,680 with no children, $13,020 with one child, and $18,290 with two or more children, you reach the plateau. Here the credit stays at its maximum: $664, $4,427, $7,316, or $8,231 for 2026. The plateau continues until income reaches the phase-out threshold, $23,890 for most filers with children, or $31,160 for married couples filing jointly.
Above that threshold, the phase-out stage begins and the credit shrinks: 15.98 percent of each additional dollar for one-child families, and 21.06 percent for families with two or more children (7.65 percent with no children). The IRS reduces the credit based on whichever is greater, your earned income or your adjusted gross income. At the completed phase-out income limit, the credit reaches zero. For most 2026 filers those limits are $51,593 with one child, $58,629 with two, and $62,974 with three or more, about $7,270 higher for married couples filing jointly. A separate rule knocks you out entirely: investment income over $12,200 disqualifies you no matter how low your wages are.
2026 EITC parameters (full table)
All figures below are for tax year 2026, from IRS Revenue Procedure 2025-32. Download this table as CSV.
| Children | Max credit | Phase-in rate | Max credit reached at | Phase-out rate | Phase-out begins (other) | Phase-out begins (MFJ) | Income limit (other) | Income limit (MFJ) |
|---|---|---|---|---|---|---|---|---|
| None | $664 | 7.65% | $8,680 | 7.65% | $10,860 | $18,140 | $19,540 | $26,820 |
| 1 | $4,427 | 34% | $13,020 | 15.98% | $23,890 | $31,160 | $51,593 | $58,863 |
| 2 | $7,316 | 40% | $18,290 | 21.06% | $23,890 | $31,160 | $58,629 | $65,899 |
| 3 or more | $8,231 | 45% | $18,290 | 21.06% | $23,890 | $31,160 | $62,974 | $70,224 |
MFJ: married filing jointly. "Other" covers single, head of household, and qualifying surviving spouse filers. Source: IRS Revenue Procedure 2025-32 (annual inflation adjustments for tax year 2026).
EITC guides
- EITC eligibility rules: the seven basic rules every worker must meet
- 2026 EITC amounts and income limits: the table explained with worked examples
- Qualifying child rules: age, relationship, residency, and tiebreaker rules
- Common EITC mistakes: top errors and the 2-year and 10-year disallowance bans
- Free tax filing options: VITA, TCE, and IRS Free File
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Disclaimer: this tool gives rough estimates for planning only. It does not cover every IRS rule, such as residency, age, or qualifying-child tests. Always verify with the IRS EITC Assistant, IRS Publication 596, or a tax professional. Nothing here is tax advice.