2019 Earned Income Tax Credit
For 2019, the Earned Income Tax Credit figures are $3,526 (Maximum credit, one child), $5,828 (Maximum credit, two children), $6,557 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,526 | $5,828 | $6,557 | $529 |
| Earned income amount | $10,370 | $14,570 | $14,570 | $6,920 |
| Phaseout begins (not filing jointly) | $19,030 | $19,030 | $19,030 | $8,650 |
| Phaseout begins (joint return) | $24,820 | $24,820 | $24,820 | $14,450 |
| Credit reaches zero (not filing jointly) | $41,094 | $46,703 | $50,162 | $15,570 |
| Credit reaches zero (joint return) | $46,884 | $52,493 | $55,952 | $21,370 |
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-09-03
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,461 | $3,526 | +$65 (+1.9%) |
| Maximum credit, two children | $5,716 | $5,828 | +$112 (+2.0%) |
| Maximum credit, three or more children | $6,431 | $6,557 | +$126 (+2.0%) |
| Maximum credit, childless filers | $519 | $529 | +$10 (+1.9%) |
| Earned income amount, one child | $10,180 | $10,370 | +$190 (+1.9%) |
| Earned income amount, two children | $14,290 | $14,570 | +$280 (+2.0%) |
| Earned income amount, three or more children | $14,290 | $14,570 | +$280 (+2.0%) |
| Earned income amount, childless filers | $6,780 | $6,920 | +$140 (+2.1%) |
| Phaseout begins (not filing jointly), one child | $18,660 | $19,030 | +$370 (+2.0%) |
| Phaseout begins (not filing jointly), two children | $18,660 | $19,030 | +$370 (+2.0%) |
| Phaseout begins (not filing jointly), three or more children | $18,660 | $19,030 | +$370 (+2.0%) |
| Phaseout begins (not filing jointly), childless filers | $8,490 | $8,650 | +$160 (+1.9%) |
| Phaseout begins (joint return), one child | $24,350 | $24,820 | +$470 (+1.9%) |
| Phaseout begins (joint return), two children | $24,350 | $24,820 | +$470 (+1.9%) |
| Phaseout begins (joint return), three or more children | $24,350 | $24,820 | +$470 (+1.9%) |
| Phaseout begins (joint return), childless filers | $14,170 | $14,450 | +$280 (+2.0%) |
| Credit reaches zero (not filing jointly), one child | $40,320 | $41,094 | +$774 (+1.9%) |
| Credit reaches zero (not filing jointly), two children | $45,802 | $46,703 | +$901 (+2.0%) |
| Credit reaches zero (not filing jointly), three or more children | $49,194 | $50,162 | +$968 (+2.0%) |
| Credit reaches zero (not filing jointly), childless filers | $15,270 | $15,570 | +$300 (+2.0%) |
| Credit reaches zero (joint return), one child | $46,010 | $46,884 | +$874 (+1.9%) |
| Credit reaches zero (joint return), two children | $51,492 | $52,493 | +$1,001 (+1.9%) |
| Credit reaches zero (joint return), three or more children | $54,884 | $55,952 | +$1,068 (+1.9%) |
| Credit reaches zero (joint return), childless filers | $20,950 | $21,370 | +$420 (+2.0%) |
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)
$529$55,952
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 qualify for the Earned Income Tax Credit under IRC § 32 for taxable years beginning in 2019
What changed this year, and why
For 2019, the earned income amounts and maximum credit amounts under the Earned Income Credit were adjusted for inflation. Compared with 2018, the earned income amounts increased: one child from $10,180 to $10,370; two children from $14,290 to $14,570; three or more children from $14,290 to $14,570; no children from $6,780 to $6,920. The maximum credits also increased: one child from $3,461 to $3,526; two children from $5,716 to $5,828; three or more children from $6,431 to $6,557; no children from $519 to $529.
Common questions
- What is the earned income amount for the EITC?
- The earned income amount is the level of earned income at or above which the maximum credit is allowed. The maximum credit amounts are $529 with no qualifying children, $3,526 with one child, $5,828 with two children, and $6,557 with three or more children.
Married filing jointly gets a higher phaseout range
Married couples filing jointly receive higher threshold and completed phaseout amounts than single filers, surviving spouses, and heads of household. These elevated amounts include a statutory increase provided in the tax code, which is adjusted annually for inflation. This means married taxpayers can earn more before their credit begins to phase out, and they can earn even more before the credit is fully eliminated. The higher thresholds recognize that married couples often have combined household expenses and may need a wider income range to qualify for the credit. The increase applies to both the threshold phaseout amount (where the credit starts shrinking) and the completed phaseout amount (where it reaches zero). This preferential treatment for joint filers is a deliberate feature of the earned income credit structure, designed to avoid penalizing married couples compared to unmarried filers with similar economic circumstances.
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 2019.
Rev. Proc. 2018-57 (IRS)
Too much investment income disqualifies you outright
A taxpayer is completely disqualified from the earned income tax credit if investment income is too high, regardless of how much earned income they have or how many qualifying children they claim. For 2019, if the total of certain investment income exceeds $3,600, the credit is not allowed. This is an absolute bar: it does not reduce the credit gradually but eliminates it entirely. Investment income typically includes interest, dividends, capital gains, and other passive income sources. Once investment income surpasses the $3,600 limit, even by a single dollar, the taxpayer cannot claim any earned income credit. This rule prevents taxpayers whose income comes primarily from investments rather than work from receiving a credit designed to supplement wages. The $3,600 threshold is adjusted annually for inflation. Taxpayers close to this limit should carefully total all investment income sources to determine eligibility before claiming the credit on their return.
For taxable years beginning in 2019, the earned income tax credit is not allowed under § 32(i)(1) if the aggregate amount of certain investment income exceeds $3,600.
Rev. Proc. 2018-57 (IRS)
The IRS publishes a lookup table, and that is what you file from
Rather than calculating the credit by multiplying income by a rate, taxpayers look up their exact credit amount in official tables. The IRS publishes these tables in the instructions for the Form 1040 series, showing the precise credit for each combination of filing status, income level, and number of qualifying children. The tables exist because the credit formula involves multiple phases - growth, plateau, and phaseout - with different rates that depend on the number of children, making a simple multiplication impractical for most filers. Taxpayers find their income range in the table and read off the corresponding credit amount. This lookup method ensures accuracy and consistency across all returns. The tables are updated annually to reflect inflation-adjusted amounts. For 2019, the maximum credits shown in the tables are $3,526 for one child, $5,828 for two children, $6,557 for three or more children, and $529 for no children. Even taxpayers who understand the underlying formula must use the tables when preparing their return, as they are the official method for determining the credit amount.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2018-57 (IRS)
The phaseout is measured on whichever is higher: your AGI or your earnings, and it shrinks gradually rather than falling off a cliff
In the 2019 Earned Income Tax Credit, the phaseout is measured on whichever is higher: your AGI or your earnings, and it shrinks gradually rather than falling off a cliff. The IRS sets a "threshold phaseout amount" above which the maximum credit begins to phase out, and a "completed phaseout amount" at or above which no credit is allowed at all. Between these two figures, the credit declines at a steady rate. Because the rule compares AGI and earned income and uses the larger figure, a taxpayer whose earnings exceed their AGI - or vice versa - still begins to lose the credit at the same dollar level, preventing anyone from using a low AGI to avoid the phaseout. The maximum credit available before the phaseout begins is $3,526 for a taxpayer with one qualifying child, $5,828 for two children, $6,557 for three or more children, and $529 for a childless filer. The earned income amount at which each maximum is first reached is $10,370 for one child, $14,570 for two children, $14,570 for three or more children, and $6,920 for a childless filer.
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. 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. 2018-57 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
For the 2019 Earned Income Tax Credit, a taxpayer's earnings must reach a floor before the full credit is available; below that floor the credit is reduced proportionally, and once earnings reach the earned income amount the maximum credit is allowed in full. From that floor upward the credit holds flat at its maximum, then remains at that maximum until the phaseout begins. The earned income amount for 2019 is $10,370 for a taxpayer with one qualifying child, $14,570 for two children, $14,570 for three or more children, and $6,920 for a childless filer. The corresponding maximum credits reached at those floors are $3,526 for one child, $5,828 for two children, $6,557 for three or more children, and $529 for a childless filer.
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. 2018-57 (IRS)
Getting a valid SSN after your filing deadline is too late to amend for that year
To claim the earned income credit for 2019, you (and your spouse, if filing jointly) must have a valid Social Security number issued by the Social Security Administration on or before the due date of your return, including any extension. Any qualifying child listed on Schedule EIC must also have a valid SSN by that same deadline. If either your SSN or your spouse's was missing from the return because you did not have one by the filing deadline, and you obtain a valid SSN afterward, you cannot file an amended return to claim the credit for that year. In other words, getting a valid SSN after the filing due date (including extensions) is too late. The same rule applies to a qualifying child's SSN - it must be in place by the return's due date. If you receive an SSN that says "Not valid for employment," you are not eligible for the credit unless that authorization is still valid. Check with the Social Security Administration well before the filing deadline to be sure your number - and any qualifying child's number - will be valid in time.
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 on or before the due date of your 2019 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC.
Publication 596 (2019), Earned Income Credit (IRS)
If the credit is bigger than the tax you owe, you get the difference back
The Earned Income Tax Credit first reduces the amount of income tax you owe dollar for dollar. If the credit is larger than your total tax liability, the remaining balance is paid to you as a refund. For 2019, the maximum credit amounts are $3,526 for one child, $5,828 for two children, $6,557 for three or more children, and $529 for childless filers. You do not need to owe any tax at all to receive the credit - a taxpayer with zero tax liability can still receive the full amount as a refund, subject to the earned income and adjusted gross income limits that apply to their filing status and number of children.
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 (2019), 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 Earned Income Tax Credit claim resulted from reckless or intentional disregard of the EIC rules, you are barred from claiming the credit for the next two tax years. If the determination is that your claim was due to fraud, the disallowance period is ten years. During these periods you may not take the credit on any return, and you generally must file Form 8862 before the credit can be allowed again after the ban ends. The time bars are separate from the requirement to repay any disallowed credit plus interest and penalties for the year in question.
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 (2019), 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. 2018-57 (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529
- Earned income amount, one child
Earned Income Amount $10,370
- Earned income amount, two children
Earned Income Amount $10,370 $14,570
- Earned income amount, three or more children
Earned Income Amount $10,370 $14,570 $14,570
- Earned income amount, childless filers
Earned Income Amount $10,370 $14,570 $14,570 $6,920
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly)
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly)
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly) Completed Phaseout $46,884 $52,493 $55,952 $21,370 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly) Completed Phaseout $46,884 $52,493 $55,952 $21,370 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly) Completed Phaseout $46,884 $52,493 $55,952 $21,370 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 $10,370 $14,570 $14,570 $6,920 Maximum Amount of Credit $3,526 $5,828 $6,557 $529 Threshold Phaseout $19,030 $19,030 $19,030 $8,650 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,094 $46,703 $50,162 $15,570 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $24,820 $24,820 $24,820 $14,450 Amount (Married Filing Jointly) Completed Phaseout $46,884 $52,493 $55,952 $21,370 Amount (Married Filing Jointly)