2018 Earned Income Tax Credit
For 2018, the Earned Income Tax Credit figures are $3,461 (Maximum credit, one child), $5,716 (Maximum credit, two children), $6,431 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,461 | $5,716 | $6,431 | $519 |
| Earned income amount | $10,180 | $14,290 | $14,290 | $6,780 |
| Phaseout begins (not filing jointly) | $18,660 | $18,660 | $18,660 | $8,490 |
| Phaseout begins (joint return) | $24,350 | $24,350 | $24,350 | $14,170 |
| Credit reaches zero (not filing jointly) | $40,320 | $45,802 | $49,194 | $15,270 |
| Credit reaches zero (joint return) | $46,010 | $51,492 | $54,884 | $20,950 |
Effective 2018-01-01Source: Rev. Proc. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)Verified 2026-09-03
Compared with 2017
| Item | 2017 | 2018 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,400 | $3,461 | +$61 (+1.8%) |
| Maximum credit, two children | $5,616 | $5,716 | +$100 (+1.8%) |
| Maximum credit, three or more children | $6,318 | $6,431 | +$113 (+1.8%) |
| Maximum credit, childless filers | $510 | $519 | +$9 (+1.8%) |
| Earned income amount, one child | $10,000 | $10,180 | +$180 (+1.8%) |
| Earned income amount, two children | $14,040 | $14,290 | +$250 (+1.8%) |
| Earned income amount, three or more children | $14,040 | $14,290 | +$250 (+1.8%) |
| Earned income amount, childless filers | $6,670 | $6,780 | +$110 (+1.6%) |
| Phaseout begins (not filing jointly), one child | $18,340 | $18,660 | +$320 (+1.7%) |
| Phaseout begins (not filing jointly), two children | $18,340 | $18,660 | +$320 (+1.7%) |
| Phaseout begins (not filing jointly), three or more children | $18,340 | $18,660 | +$320 (+1.7%) |
| Phaseout begins (not filing jointly), childless filers | $8,340 | $8,490 | +$150 (+1.8%) |
| Phaseout begins (joint return), one child | $23,930 | $24,350 | +$420 (+1.8%) |
| Phaseout begins (joint return), two children | $23,930 | $24,350 | +$420 (+1.8%) |
| Phaseout begins (joint return), three or more children | $23,930 | $24,350 | +$420 (+1.8%) |
| Phaseout begins (joint return), childless filers | $13,930 | $14,170 | +$240 (+1.7%) |
| Credit reaches zero (not filing jointly), one child | $39,617 | $40,320 | +$703 (+1.8%) |
| Credit reaches zero (not filing jointly), two children | $45,007 | $45,802 | +$795 (+1.8%) |
| Credit reaches zero (not filing jointly), three or more children | $48,340 | $49,194 | +$854 (+1.8%) |
| Credit reaches zero (not filing jointly), childless filers | $15,010 | $15,270 | +$260 (+1.7%) |
| Credit reaches zero (joint return), one child | $45,207 | $46,010 | +$803 (+1.8%) |
| Credit reaches zero (joint return), two children | $50,597 | $51,492 | +$895 (+1.8%) |
| Credit reaches zero (joint return), three or more children | $53,930 | $54,884 | +$954 (+1.8%) |
| Credit reaches zero (joint return), childless filers | $20,600 | $20,950 | +$350 (+1.7%) |
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)
$519$54,884
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 (EITC) for taxable years beginning in 2018
What changed this year, and why
Cost-of-living adjustments to the earned income credit amounts under IRC § 32(b) for taxable years beginning in 2018, as published in Rev. Proc. 2018-18.
Common questions
- What is the Earned Income Tax Credit?
- A refundable tax credit for low- to moderate-income working individuals and families. The credit amount depends on income and the number of qualifying children.
- What is the earned income amount?
- It is the amount of earned income at or above which the maximum EITC is allowed.
- Is the earned income amount the income limit for claiming the credit?
- No. The credit begins to phase out once income exceeds the threshold phaseout amount and is eliminated entirely once income reaches the completed phaseout amount.
Married filing jointly gets a higher phaseout range
Married couples filing jointly receive higher phaseout thresholds than single filers, surviving spouses, and heads of household. This additional breathing room reflects the fact that married couples often combine incomes and face different economic circumstances. The statute provides this increase specifically for joint returns, and the amounts are adjusted annually for inflation. Both the threshold phaseout amounts and the completed phaseout amounts are higher for married couples filing jointly compared to other filing statuses. This means married couples can earn more before their credit begins to shrink and before it reaches zero entirely. The higher amounts acknowledge that two-earner households may have higher combined incomes while still being considered low to moderate income families eligible for the credit.
The thresh- old phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase pro- vided in § 32(b)(3)(B)(i), as adjusted for inflation for taxable years beginning in 2018.
Rev. Proc. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)
Too much investment income disqualifies you outright
Investment income above a certain level disqualifies a taxpayer from the earned income credit entirely, regardless of how much earned income they have. This rule prevents higher-income individuals who receive substantial investment returns from claiming a credit designed for working people with low to moderate incomes. For 2018 if the aggregate amount of certain investment income exceeds $3,500, the earned income tax credit is not allowed. This is a bright-line test: even a small amount over the limit eliminates the credit completely. The investment income disqualifier operates independently of the earned income and phaseout rules, so taxpayers must check both their earned income levels and their investment income to determine eligibility. Investment income typically includes interest, dividends, capital gains, and other passive income sources.
For taxable years beginning in 2018, the earned income tax credit is not allowed under § 32(i)(1) if the aggregate amount of certain investment income exceeds $3,500.
Rev. Proc. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)
The IRS publishes a lookup table, and that is what you file from
The earned income credit is not calculated by applying a formula or multiplying income by a rate. Instead, the IRS provides tables that show the exact credit amount for each income level and filing situation. Taxpayers look up their credit based on their earned income, filing status, and number of qualifying children. These tables account for the complex interaction between the credit's growth phase, its maximum amount, and the phaseout reduction. The tables eliminate the need for taxpayers to perform calculations or determine which phase of the credit applies to their situation. The instructions for the Form 1040 series contain these tables, organized so that taxpayers can find their exact credit amount without needing to understand the underlying formula or track where their income falls relative to the earned income amount, threshold phaseout amount, or completed phaseout amount.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of tax- payer.
Rev. Proc. 2018-18 (Internal Revenue Bulletin 2018-10) (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 2018 Earned Income Tax Credit, the phaseout doesn't start at the same income level for everyone - it depends on whether your adjusted gross income or your earned income is higher. The IRS looks at whichever figure is greater and uses that one to determine when the credit begins to shrink. Once that higher amount passes the threshold phaseout amount for your filing status and number of qualifying children, the credit starts decreasing gradually. It doesn't disappear all at once when you cross a single line; instead, it reduces step by step until your income reaches the completed phaseout amount, at which point no credit is allowed. This means taxpayers need to check both their AGI and their earnings to see which one triggers the phaseout, because using only one figure could give an incomplete picture of when the credit starts to decline.
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. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)
If the credit is bigger than the tax you owe, you get the difference back
The federal Earned Income Tax Credit reduces any income tax you owe dollar for dollar, and if the credit amount is larger than the tax you owe, the IRS pays you the difference as a refund. For 2018, the maximum credit is $3,461 for a filer with one qualifying child, $5,716 for two children, $6,431 for three or more children, and $519 for filers with no qualifying children. You can receive the full credit amount as a refund even if your tax liability is zero and even if you had no tax withheld during the year, as long as you otherwise meet the eligibility rules and file a return claiming the credit.
A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund.
Publication 596 (2018), Earned Income Credit (IRS)
Getting the EIC does not hurt your eligibility for other federal benefit programs
You do not have to weigh claiming the credit against keeping your benefits, because two separate protections take that trade-off away. The first is about income: an agency deciding whether you qualify for assistance, or how large a payment you should get, may not treat an EIC refund as money coming in. The second is about savings, and it is the one people trip over - a program with an asset limit would otherwise count the refund the moment it landed in a bank account, so it is disregarded as a resource for a minimum of 12 months after it arrives. That is a window, not a permanent exemption. The protection reaches widely but not without limit: federal programs, and state or local programs paid for wholly or partly with federal money, which is how TANF, Medicaid, SSI, food stamps and low-income housing all fall inside it. It covers the household, not only the filer, so a relative's eligibility is protected too.
Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any fed- eral program or under any state or local program financed in whole or in part with federal funds. These programs in- clude the following. • Temporary Assistance for Needy Families (TANF). • Medicaid. • Supplemental security income (SSI). • Supplemental Nutrition Assistance Program (food stamps). • Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it.
Publication 596 (2018), Earned Income Credit (IRS)
A wrong claim can cost you the credit for 2 or 10 years afterward
If the IRS makes a final determination that your claim for the federal Earned Income Tax Credit was due to reckless or intentional disregard of the EIC rules, you are barred from claiming the credit for the next 2 years. If the determination is that your claim was due to fraud, the ban is longer: 10 years. During either ban period you cannot claim the EIC, even if you otherwise meet all of the eligibility requirements for the year. In some cases where your prior disallowance was because a child listed on Schedule EIC was not your qualifying child, you may be able to claim the credit again without filing Form 8862, but the reckless-or-intentional-disregard and fraud bars are separate restrictions that must be served in full before you can claim the credit again.
Exception 2. Don't file Form 8862 or take the EIC for: • 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 (2018), 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. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519
- Earned income amount, one child
Earned Income Amount $10,180
- Earned income amount, two children
Earned Income Amount $10,180 $14,290
- Earned income amount, three or more children
Earned Income Amount $10,180 $14,290 $14,290
- Earned income amount, childless filers
Earned Income Amount $10,180 $14,290 $14,290 $6,780
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490
- Phaseout begins (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490
- Phaseout begins (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490
- Phaseout begins (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490
- Phaseout begins (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170
- Phaseout begins (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170
- Credit reaches zero (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270
- Credit reaches zero (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270
- Credit reaches zero (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270
- Credit reaches zero (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270
- Credit reaches zero (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170 Completed Phaseout Amount (Married Filing Jointly) $46,010 $51,492 $54,884 $20,950
- Credit reaches zero (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170 Completed Phaseout Amount (Married Filing Jointly) $46,010 $51,492 $54,884 $20,950
- Credit reaches zero (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170 Completed Phaseout Amount (Married Filing Jointly) $46,010 $51,492 $54,884 $20,950
- Credit reaches zero (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,180 $14,290 $14,290 $6,780 Maximum Amount of Credit $3,461 $5,716 $6,431 $519 Threshold Phaseout Amount (Single, Surviving Spouse, or Head of Household) $18,660 $18,660 $18,660 $8,490 Completed Phaseout Amount (Single, Surviving Spouse, or Head of Household) $40,320 $45,802 $49,194 $15,270 Threshold Phaseout Amount (Married Filing Jointly) $24,350 $24,350 $24,350 $14,170 Completed Phaseout Amount (Married Filing Jointly) $46,010 $51,492 $54,884 $20,950