Earned Income Tax Credit (EITC): What It Is, Who Qualifies

The earned income tax credit is for low- and moderate-income workers. See the requirements and credit amounts for taxes for the 2027 filing season.

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Updated Sep 17, 2026

What is the earned income tax credit?

The earned income tax credit (EITC) is a refundable tax break for low- and moderate-income workers. This means it can lower your tax bill by the credit amount. If the credit amount is more than your taxes owed, you can also get the extra amount refunded. You don't have to have a child to claim the credit, but generally, the more children you have, the higher the credit amount will be.

Earned income credit requirements

To qualify for the EIC, you must meet certain rules. Here are the big ones:

Earned income: You must have made at least $1 of earned income but not more than the annual limit for the year (the income limit varies by filing status and number of children; see tables below).

Age: If you're claiming the EITC without any qualifying children, you must be at least 25 years old but not older than 64. If you're claiming jointly without a child, only one spouse needs to meet the age requirement.

Investment income cap: Your 2026 investment income must total $12,200 or less.

Foreign income: You must not have to file Form 2555, Foreign Earned Income; or Form 2555-EZ, Foreign Earned Income Exclusion.

Special rules for separated couples and others: You can qualify for the EITC if you’re separated but still married. To do so, you can’t file a joint tax return, and your child must live with you for more than half the year. You also must not have lived with your spouse during the last six months, or you must have a separation agreement or decree. There are also special rules for members of the military and the clergy, as well as for people who have disability income or who have children with disabilities
Internal Revenue Service. Military and Clergy Rules for the Earned Income Tax Credit.
View all sources
.

» MORE: See if you also qualify for the child tax credit or the child and dependent care credit

Earned income tax credit 2026

In 2026 (taxes filed in 2027), the maximum earned income tax credit amounts are $664, $4,427, $7,316 and $8,231, depending on your filing status and the number of children you have.

EITC income limits for 2026

Below are the maximum credit amounts for 2026, plus the most you can earn before losing the benefit altogether.

Number of children	Maximum earned income tax credit	Max income: Single or head of household filers	Max income: Married joint filers
0	$664	$19,540	$26,820
1	$4,427	$51,593	$58,863
2	$7,316	$58,629	$65,899
3 or more	$8,231	$62,974	$70,244

Note: Both your adjusted gross income and earned income must be below the threshold to qualify. Your earned income usually includes job wages, salary, tips and other taxable pay you get from your employer and income you earned from self-employment or side gig work. Your adjusted gross income is your earned income minus certain deductions.

Who counts as a qualifying child for the earned income credit?

If you claim one child or more as part of your earned income credit, each must pass certain tests to qualify:

The child can be your biological child, adopted child, stepchild, foster child or grandchild. The child also can be your sibling, half-sibling, stepsibling, or any of their children.
The child must be under 19 at the end of the year and younger than you or your spouse if you're filing jointly, OR, the child must be under 24 if they were a full-time student. There's no age limit for children who are permanently and totally disabled.
The child must have lived with you or your spouse in the United States for more than half the year.

» MORE: See the rules for claiming someone as your dependent on your taxes

Can I claim the EITC without a child?

You may be able to get the EITC if you don’t have a qualifying child but meet the income requirements for your filing status. To qualify, you typically must meet three more conditions:

You must have resided in the United States for more than half the year.
No one can claim you as a dependent or qualifying child on their tax return.
You must be at least 25 years old but not older than 64. If you are married filing jointly, at least one spouse must meet the age requirement.

How to claim the earned income tax credit on your tax return

You can claim the earned income credit on your annual tax return (Form 1040 or Form 1040-SR). Taxpayers who have dependent qualifying children also have to fill out Schedule EIC, which asks for information about their child, including their Social Security number, birth year and more.

Quality tax software will often help you fill out these forms, and possibly even for free. If you qualify for the earned income tax credit and have a relatively simple tax situation, you may be able to take advantage of free tax-prep programs, such as the IRS Free File program.

» MORE: How to file your taxes for free

When to expect your EITC refund

For the 2027 tax season, early EITC filers who e-file, have an error-free return and select direct deposit may receive their refund sometime around early March. By law, this is the earliest the IRS can issue EITC refunds. People who file by paper should expect longer wait times.

» Already filed? How to track the status of your return

Consequences of an EIC-related error

Not only does an error on your tax form delay the EIC part of your refund — sometimes for several months — but it also means the IRS could deny the entire earned income credit.

If the IRS denies your whole EIC claim:

You must pay back any EIC amount you’ve been paid in error, plus interest.
You might need to file Form 8862, "Information To Claim Certain Credits After Disallowance" before you can claim the EIC again.
You could be banned from claiming EITC for the next two years if the IRS finds you filed your return with “reckless or intentional disregard of the rules.”
You could be banned from claiming EITC for the next 10 years if the IRS finds you filed your return fraudulently.

Again, most tax software walks you through the EITC with a series of interview questions, greatly simplifying the process. But remember: Even if someone else prepares your return for you, the IRS holds you responsible for all information on any return you submit.

Can I still get a past year's earned income tax credit?

If you didn’t claim the earned income credit when you filed your taxes in the last three years but think you qualified for it, the IRS encourages you to file an amended tax return so you can get that money back.

If you need the income thresholds and credit amounts from past years, take a look back.

2025 earned income tax credit

Number of children	Maximum earned income tax credit	Max income: Single or head of household filers	Max income: Married joint filers
0	$649	$19,104	$26,214
1	$4,328	$50,434	$57,554
2	$7,152	$57,310	$64,430
3 or more	$8,046	$61,555	$68,675

2024 earned income tax credit

Number of children	Maximum earned income tax credit	Max income: Single or head of household filers	Max income: Married joint filers
0	$632	$18,591	$25,511
1	$4,213	$49,084	$56,004
2	$6,960	$55,768	$62,688
3 or more	$7,830	$59,899	$66,819

2023 earned income tax credit

Number of children	Maximum earned income tax credit	Max income: Single or head of household filers	Max income: Married joint filers
0	$600	$17,640	$24,210
1	$3,995	$46,560	$53,120
2	$6,604	$52,918	$59,478
3 or more	$7,430	$56,838	$63,398

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Article sources

NerdWallet writers are subject matter authorities who use primary, trustworthy sources to inform their work, including peer-reviewed studies, government websites, academic research and interviews with industry experts. All content is fact-checked for accuracy, timeliness and relevance. You can learn more about NerdWallet's high standards for journalism by reading our editorial guidelines.

1.Internal Revenue Service. Military and Clergy Rules for the Earned Income Tax Credit.
2.Internal Revenue Service. Publication 596: Earned Income Credit (EIC). Accessed Oct 22, 2024.
3.Internal Revenue Service. When To Expect Your Refund if You Claimed the Earned Income Tax Credit or Additional Child Tax Credit. Accessed Oct 15, 2025.
4.Internal Revenue Service. How to Claim the Earned Income Tax Credit (EITC). Accessed Oct 22, 2024.

About the authors

Sabrina Parys

Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet. Previously, she was a copy editor and associate editor in academic and educational publishing. Sabrina graduated from CUNY Hunter College with bachelor's degree in English. She also holds a master's degree in book publishing from Portland State University. Sabrina is based in Brooklyn, New York.

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Tina Orem

Tina Orem is an editor and content strategist at NerdWallet. Prior to becoming an editor and content strategist, she covered small business and taxes at NerdWallet. She has a degree in finance, as well as a master's degree in journalism and an MBA. Previously, she was a financial analyst and director of finance at public and private companies. Tina's work has appeared in a variety of local and national media outlets.