2017 Earned Income Tax Credit
For 2017, the Earned Income Tax Credit figures are $3,400 (Maximum credit, one child), $5,616 (Maximum credit, two children), $6,318 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,400 | $5,616 | $6,318 | $510 |
| Earned income amount | $10,000 | $14,040 | $14,040 | $6,670 |
| Phaseout begins (not filing jointly) | $18,340 | $18,340 | $18,340 | $8,340 |
| Phaseout begins (joint return) | $23,930 | $23,930 | $23,930 | $13,930 |
| Credit reaches zero (not filing jointly) | $39,617 | $45,007 | $48,340 | $15,010 |
| Credit reaches zero (joint return) | $45,207 | $50,597 | $53,930 | $20,600 |
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-09-03
Compared with 2016
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,373 | $3,400 | +$27 (+0.8%) |
| Maximum credit, two children | $5,572 | $5,616 | +$44 (+0.8%) |
| Maximum credit, three or more children | $6,269 | $6,318 | +$49 (+0.8%) |
| Maximum credit, childless filers | $506 | $510 | +$4 (+0.8%) |
| Earned income amount, one child | $9,920 | $10,000 | +$80 (+0.8%) |
| Earned income amount, two children | $13,930 | $14,040 | +$110 (+0.8%) |
| Earned income amount, three or more children | $13,930 | $14,040 | +$110 (+0.8%) |
| Earned income amount, childless filers | $6,610 | $6,670 | +$60 (+0.9%) |
| Phaseout begins (not filing jointly), one child | $18,190 | $18,340 | +$150 (+0.8%) |
| Phaseout begins (not filing jointly), two children | $18,190 | $18,340 | +$150 (+0.8%) |
| Phaseout begins (not filing jointly), three or more children | $18,190 | $18,340 | +$150 (+0.8%) |
| Phaseout begins (not filing jointly), childless filers | $8,270 | $8,340 | +$70 (+0.8%) |
| Phaseout begins (joint return), one child | $23,740 | $23,930 | +$190 (+0.8%) |
| Phaseout begins (joint return), two children | $23,740 | $23,930 | +$190 (+0.8%) |
| Phaseout begins (joint return), three or more children | $23,740 | $23,930 | +$190 (+0.8%) |
| Phaseout begins (joint return), childless filers | $13,820 | $13,930 | +$110 (+0.8%) |
| Credit reaches zero (not filing jointly), one child | $39,296 | $39,617 | +$321 (+0.8%) |
| Credit reaches zero (not filing jointly), two children | $44,648 | $45,007 | +$359 (+0.8%) |
| Credit reaches zero (not filing jointly), three or more children | $47,955 | $48,340 | +$385 (+0.8%) |
| Credit reaches zero (not filing jointly), childless filers | $14,880 | $15,010 | +$130 (+0.9%) |
| Credit reaches zero (joint return), one child | $44,846 | $45,207 | +$361 (+0.8%) |
| Credit reaches zero (joint return), two children | $50,198 | $50,597 | +$399 (+0.8%) |
| Credit reaches zero (joint return), three or more children | $53,505 | $53,930 | +$425 (+0.8%) |
| Credit reaches zero (joint return), childless filers | $20,430 | $20,600 | +$170 (+0.8%) |
Maximum credit
Earned income amount
Phaseout begins (not filing jointly)
Phaseout begins (joint return)
Credit reaches zero (not filing jointly)
Credit reaches zero (joint return)
$510$53,930
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
Taxpayers who claim the Earned Income Tax Credit for tax year 2017
What changed this year, and why
Annual inflation adjustments to Earned Income Tax Credit maximum amounts and earned income amounts for tax year 2017
Common questions
- What is the maximum Earned Income Tax Credit for 2017?
- For tax year 2017, the maximum EITC is $3,400 with one qualifying child, $5,616 with two, $6,318 with three or more, and $510 for childless filers.
- What is the earned income amount for the EITC?
- The earned income amount is the level of earned income at which the maximum credit is reached. For 2017, it is $10,000 with one child, $14,040 with two or three or more children, and $6,670 with no qualifying children.
- Did EITC amounts change from 2016 to 2017?
- All maximum credit amounts and earned income amounts were higher in 2017 than in 2016. For example, the maximum credit for one child rose from $3,373 to $3,400, and the earned income amount for one child rose from $9,920 to $10,000.
Married filing jointly gets a higher phaseout range
Married taxpayers filing a joint return receive higher phaseout ranges than single filers, surviving spouses, or heads of household. The law provides an additional increase to both the threshold phaseout amount and the completed phaseout amount for joint filers, and this increase is adjusted for inflation each year. This means that married couples can earn more before their credit begins to shrink and before it reaches zero, compared to other filing statuses. The maximum credits available are $3,400 for one qualifying child, $5,616 for two children, $6,318 for three or more children, and $510 for childless filers. The earned income amounts that must be reached before the maximum credit is available are $10,000, $14,040, $14,040, and $6,670 respectively. The higher joint return thresholds recognize that married couples often have combined expenses and may need higher income levels to support a household.
The threshold phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(3)(B)(i), as adjusted for inflation for taxable years beginning in 2017.
Rev. Proc. 2016-55 (IRS)
Too much investment income disqualifies you outright
A taxpayer is disqualified from claiming the earned income credit entirely if investment income is too high, regardless of how much earned income or how many qualifying children the taxpayer has. For 2017, if the aggregate amount of certain investment income exceeds $3,450, the credit is not allowed. This is a bright-line test: even a small amount over the limit eliminates the credit completely. The rule operates independently of the earned income amount, the phaseout thresholds, and the maximum credit values. A taxpayer who otherwise qualifies for the maximum credit of $3,400, $5,616, $6,318, or $510 will still be denied the credit if investment income is above the limit. The earned income amounts of $10,000, $14,040, and $6,670 are irrelevant once this disqualifier applies. Taxpayers with significant investment income should be aware that this test may prevent them from claiming the credit even if their earned income would otherwise qualify them.
For taxable years beginning in 2017, the earned income tax credit is not allowed under § 32(i)(1) if the aggregate amount of certain investment income exceeds $3,450.
Rev. Proc. 2016-55 (IRS)
The IRS publishes a lookup table, and that is what you file from
Rather than requiring taxpayers to calculate the credit using a formula, the IRS provides lookup tables in the instructions for the Form 1040 series. These tables show the exact credit amount for each type of taxpayer based on income and number of qualifying children. The tables incorporate the earned income amounts ($10,000, $14,040, and $6,670), the maximum credit values ($3,400, $5,616, $6,318, and $510), and the phaseout ranges into a single reference. This approach simplifies tax preparation because taxpayers do not need to determine which phase of the credit applies or perform the phaseout calculation themselves. They locate their income range in the table and read the corresponding credit amount directly. The tables account for the different treatment of married taxpayers filing jointly, who receive higher phaseout thresholds. Using tables also reduces errors that might occur from manual calculation of the credit across its multiple phases.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2016-55 (IRS)
The phaseout is measured on whichever is higher: your AGI or your earnings, and it shrinks gradually rather than falling off a cliff
For the 2017 Earned Income Tax Credit, the phaseout does not track just one figure. Instead, the IRS measures the phaseout against whichever is higher: a taxpayer's adjusted gross income or the taxpayer's earned income. Once that higher amount passes the threshold phaseout amount, the credit begins to shrink gradually, and once it reaches the completed phaseout amount, no credit is allowed at all. This means a filer cannot avoid the phaseout by having high wages but low other income, or vice versa - the credit is tested against the larger of the two. The rule applies across all family sizes, whether the filer has no qualifying children, one child, two children, or three or more children.
The "threshold phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out.
Rev. Proc. 2016-55 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
For the 2017 Earned Income Tax Credit, the IRS defines the "earned income amount" as the amount of earned income at or above which the maximum amount of the earned income credit is allowed. In other words, once a filer's earnings reach this threshold, the credit stops growing and plateaus at its full maximum. The credit then holds flat at that maximum level until the phaseout begins, based on the greater of adjusted gross income or earned income. For 2017, the earned income amounts and maximum credits vary by family size: filers with one qualifying child plateau at $10,000 of earned income for a maximum credit of $3,400; those with two children plateau at $14,040 for a maximum of $5,616; filers with three or more children also plateau at $14,040 for a maximum of $6,318; and childless filers plateau at $6,670 for a maximum of $510. This structure ensures the benefit grows with earnings up to a point, then remains stable before gradually phasing out at higher income levels.
The "earned income amount" is the amount of earned income at or above which the maximum amount of the earned income credit is allowed.
Rev. Proc. 2016-55 (IRS)
Getting a valid SSN after your filing deadline is too late to amend for that year
To claim the 2017 Earned Income Tax Credit, you (and your spouse, if filing jointly) must have a valid Social Security Number issued by the Social Security Administration by the due date of your return, including extensions. Any qualifying child listed on Schedule EIC must also have a valid SSN by that same deadline. If you or your spouse did not have a valid SSN by the due date of your 2017 return and you later obtain one, you cannot file an amended return to claim the credit for that year. The deadline is firm: getting a valid SSN after your filing deadline means the credit is lost for that tax year, with no second chance through an amended return. This rule applies to the 2017 EIC at the federal level, where the maximum credit was $510 for childless filers, $3,400 for one child, $5,616 for two children, and $6,318 for three or more children.
If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN by the due date of your 2017 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC.
Publication 596 (2017), Earned Income Credit (IRS)
If the credit is bigger than the tax you owe, you get the difference back
The 2017 Earned Income Tax Credit reduces the amount of federal income tax you owe, and if the credit is larger than your tax liability, you receive the difference as a refund. For 2017, the maximum credit was $510 for filers with no qualifying children, $3,400 for one child, $5,616 for two children, and $6,318 for three or more children. This means that even if you owe no federal income tax at all, you can still receive the full credit amount as a refund payment from the IRS.
It reduces the amount of tax you owe. The EIC may also give you a refund.
Publication 596 (2017), Earned Income Credit (IRS)
Getting the EIC does not hurt your eligibility for other federal benefit programs
Receiving the 2017 Earned Income Tax Credit does not affect your eligibility for other federal benefit programs. The credit is not counted as income when determining whether you qualify for programs like Medicaid, Supplemental Security Income, food stamps, or low-income housing. This means you can claim the full credit amount without worrying that it will reduce or eliminate your benefits from other assistance programs. The credit is designed to help working individuals and families without creating barriers to other essential support services.
Examples of items that aren't earned income include inter- est and dividends, pensions and annuities, social security and railroad retirement benefits (including disability bene- fits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (in- surance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments.
Publication 596 (2017), Earned Income Credit (IRS)
A wrong claim can cost you the credit for 2 or 10 years afterward
If the IRS determines that your Earned Income Tax Credit claim was due to reckless or intentional disregard of the rules, you will be barred from claiming the credit for 2 years. If the disallowance was due to fraud, the ban extends to 10 years. These penalties apply to the federal EIC, where the 2017 maximum credit was $510 for childless filers, $3,400 for one child, $5,616 for two children, and $6,318 for three or more children. The disallowance period begins after there is a final determination by the IRS that your claim was improper due to reckless or intentional disregard of the rules or fraud. During this period, you cannot claim the credit even if you otherwise qualify, making accuracy and good faith essential when filing for the EIC.
2 years after there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or 10 years after there was a final determination that your EIC claim was due to fraud.
Publication 596 (2017), Earned Income Credit (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2016-55 (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510
- Earned income amount, one child
Earned Income Amount $10,000
- Earned income amount, two children
Earned Income Amount $10,000 $14,040
- Earned income amount, three or more children
Earned Income Amount $10,000 $14,040 $14,040
- Earned income amount, childless filers
Earned Income Amount $10,000 $14,040 $14,040 $6,670
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household)
- Phaseout begins (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household)
- Phaseout begins (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household)
- Phaseout begins (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household)
- Phaseout begins (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly)
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly)
- Phaseout begins (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly)
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly)
- Credit reaches zero (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household)
- Credit reaches zero (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household)
- Credit reaches zero (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household)
- Credit reaches zero (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household)
- Credit reaches zero (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly) Completed Phaseout $45,207 $50,597 $53,930 $20,600 Amount (Married Filing Jointly)
- Credit reaches zero (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly) Completed Phaseout $45,207 $50,597 $53,930 $20,600 Amount (Married Filing Jointly)
- Credit reaches zero (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly) Completed Phaseout $45,207 $50,597 $53,930 $20,600 Amount (Married Filing Jointly)
- Credit reaches zero (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,000 $14,040 $14,040 $6,670 Maximum Amount of Credit $3,400 $5,616 $6,318 $510 Threshold Phaseout $18,340 $18,340 $18,340 $8,340 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $39,617 $45,007 $48,340 $15,010 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $23,930 $23,930 $23,930 $13,930 Amount (Married Filing Jointly) Completed Phaseout $45,207 $50,597 $53,930 $20,600 Amount (Married Filing Jointly)