For tax year 2026 the maximum EITC is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more. It phases out completely at about $19,540 to $62,974 of income for single and head-of-household filers and $26,820 to $70,244 for married couples filing jointly. Investment income must be $12,200 or less.
2026 EITC table
| Qualifying children | Max credit | Earned income for max | Phase-out range: single / HoH | Phase-out range: married joint |
|---|---|---|---|---|
| 0 | $664 | $8,680 | $10,860–$19,540 | $18,140–$26,820 |
| 1 | $4,427 | $13,020 | $23,890–$51,593 | $31,160–$58,863 |
| 2 | $7,316 | $18,290 | $23,890–$58,629 | $31,160–$65,899 |
| 3 or more | $8,231 | $18,290 | $23,890–$62,974 | $31,160–$70,244 |
From IRS Rev. Proc. 2025-32. Phase-out end points computed from the published phase-out rates (7.65%, 15.98%, 21.06%, 21.06%); IRS tables may differ by a dollar.
Three examples
Head of household, $28,000, two kids. Phase-out begins at $23,890, so the credit is $7,316 − 21.06% × $4,110 ≈ $6,450. Add the refundable child credit ($3,400) and her estimated refund is about $10,235 — far more than the $385 withheld.
Married, $52,000, three kids. The joint phase-out starts at $31,160, so they keep about $3,842 of EITC. Refund with standard W-4s: about $10,442.
Single, $15,000, no kids, age 30. The small worker credit is about $347; with withholding of $0, the refund is roughly $347. Without children, you must be 25–64 and not someone else’s dependent.
Rules that trip people up
- Investment income (interest, dividends, capital gains, rents) above $12,200 disqualifies you entirely.
- Married filing separately can claim it only in limited separation situations.
- The tips and overtime deductions don’t reduce AGI, so they won’t increase your EITC. Pre-tax 401(k) contributions don’t either, because the credit uses earned income and AGI, whichever gives the smaller credit.
- Qualifying children must meet age, relationship and residency tests and have SSNs. A child under 19 (24 if a full-time student) or permanently disabled qualifies.
- PATH Act timing: returns claiming the EITC can’t be refunded before mid-February. In 2026 most early filers were paid around March 2.
About one in five eligible workers never claims the EITC, according to the IRS — often because they earn too little to have to file. If you worked in 2026 and earned under about $63,000, it’s worth checking. Related: Child Tax Credit 2026, refund on $40,000.
See your EITC and refund togetherEnter your wages, withholding, kids and any tips or overtime — the estimator applies every rule on this page.
Frequently asked questions
What is the maximum EITC for 2026?
$8,231 for three or more qualifying children, $7,316 for two, $4,427 for one and $664 with no children.
What are the EITC income limits for 2026?
For single or head of household filers the credit ends at about $19,540 (no children), $51,593 (one), $58,629 (two) and $62,974 (three+). For married filing jointly: $26,820, $58,863, $65,899 and about $70,244.
What is the EITC investment income limit for 2026?
$12,200. Above that, you can’t claim the credit.
When will I get my EITC refund in 2027?
Not before mid-February because of the PATH Act. In 2026, most e-filed EITC refunds with direct deposit arrived around March 2.
Does no tax on tips or overtime increase my EITC?
No. Those deductions reduce taxable income, not AGI, so the EITC is unchanged.
Related tax refund guides
- Child Tax Credit 2026: $2,200 per childRefundable portion, phase-out and SSN rules.
- When will I get my tax refund in 2027?21-day e-file rule, PATH Act hold for EITC/ACTC, and a date chart.
- Why is my tax refund smaller this year?Eight common reasons, each with a dollar example.
- Where’s My Refund? Tracking your 2027 refundWhat the three status bars mean and when to worry.
- Tax filing deadline 2027: April 15Key dates, extensions and what being late really costs.
- Average tax refund: 2026 data and what to expect in 2027IRS filing-season statistics, explained.
- No tax on tips explained (2026)Up to $25,000, who qualifies, phase-out and examples.
- Tax refund on a $40,000 salaryWorked example by filing status
Sources & method
- IRS Rev. Proc. 2025-32 (Oct 9, 2025): 2026 tax brackets, standard deduction ($16,100 / $32,200 / $24,150), additional 65+ amounts, EITC table, CTC $2,200 — as summarized by KPMG TaxNewsFlash and Current Federal Tax Developments (Oct 2025).
- IRS / NATP (Feb 2026): PATH Act hold on EITC/ACTC refunds until mid-February; most such e-filed direct-deposit refunds paid around March 2, 2026.
- IRS EITC Central — qualifying child, age 25–64 rule for workers without children, investment income limit.
- Our refund model: one W-2 job, wages only, federal income tax only (Social Security and Medicare are never refunded), Form W-4 filled out with just the filing-status box (Pub 15-T standard tables), no pre-tax 401(k). These are estimates, not tax advice — your Form 1040 decides the real number. Parameters checked 2026-11-03.