2017 Earned Income Tax Credit
For 2017, the Earned Income Tax Credit is $3,400 (Maximum credit, one child), $5,616 (Maximum credit, two children), $6,318 (Maximum credit, three or more children) and 5 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 |
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-08-29
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%) |
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.
The income at which the credit stops growing
The earned income amount marks the ceiling of the credit's growth phase. Once a taxpayer's earned income reaches this figure, the credit is at its maximum for the filer's number of qualifying children; earning more will not increase the credit further. For 2017 the earned income amounts are $10,000 for one qualifying child, $14,040 for two children, $14,040 for three or more children, and $6,670 for a filer with no qualifying children. These figures are distinct from the phaseout thresholds, which are higher and measure adjusted gross income rather than earned income. A taxpayer who has not yet reached the earned income amount for their situation will see the credit rise with each additional dollar of earned income. A taxpayer already at or above the amount receives the maximum credit for their category (for example, $3,400 with one child, $5,616 with two, $6,318 with three or more, or $510 if childless) until the phaseout range is entered.
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)
Where the credit starts shrinking, and which income counts
The threshold phaseout amount is the income level where the credit begins to shrink. Once a taxpayer's relevant income exceeds this amount, each additional dollar reduces the credit until it reaches zero at the completed phaseout amount. The relevant income measure is the greater of adjusted gross income or earned income. The maximum credit that begins to phase out depends on the number of qualifying children: $3,400 for one child, $5,616 for two children, $6,318 for three or more children, or $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. Married taxpayers filing jointly receive higher threshold phaseout amounts than other filers. The phaseout continues until income reaches the completed phaseout amount, at which point no credit is allowed.
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)
The income at which the credit reaches zero
The completed phaseout amount is the income level where the credit reaches zero. At or above this amount, no earned income credit is allowed regardless of how many qualifying children the taxpayer has. The relevant income measure is the greater of adjusted gross income or earned income. The credit phases out gradually between the threshold phaseout amount and the completed phaseout amount. The maximum credit that is being phased out depends on the number of qualifying children: $3,400 for one child, $5,616 for two children, $6,318 for three or more children, or $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. Once income exceeds the completed phaseout amount, the taxpayer receives no credit for that tax year.
The "completed phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) at or above which no credit is allowed.
Rev. Proc. 2016-55 (IRS)
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)
Why your credit is read off a table, not multiplied out
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)
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