2019 Earned Income Tax Credit
For 2019, the Earned Income Tax Credit is $3,526 (Maximum credit, one child), $5,828 (Maximum credit, two children), $6,557 (Maximum credit, three or more children) and 5 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,526 | $5,828 | $6,557 | $529 |
| Earned income amount | $10,370 | $14,570 | $14,570 | $6,920 |
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-08-29
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%) |
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.
The income at which the credit stops growing
The earned income amount marks the ceiling for the credit's growth phase. Once a taxpayer's earned income reaches this dollar figure, the credit stops increasing and stays at the maximum allowed for that filer's number of qualifying children. Below the earned income amount, the credit climbs as earned income rises; at or above it, the full maximum credit is locked in until income passes the next threshold. For 2019, the earned income amounts are: $10,370 for one child, $14,570 for two children, $14,570 for three or more children, and $6,920 for no children. These amounts correspond to maximum credits of $3,526, $5,828, $6,557, and $529 respectively. The earned income amount depends only on earned income, not adjusted gross income, so it reflects wages and self-employment earnings but not other income sources. A filer must have earned income to qualify for the credit at all, and the earned income amount determines exactly when that qualifying work income produces the largest possible refundable credit for the household's size.
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)
Where the credit starts shrinking, and which income counts
The threshold phaseout amount is the income level where the earned income credit begins to shrink from its maximum. Once income rises above this threshold, each additional dollar reduces the credit until it reaches zero at the completed phaseout amount. The threshold is measured by adjusted gross income or, if greater, earned income - whichever is higher determines when the phaseout begins. This means a taxpayer with significant non-wage income may start phasing out sooner than someone whose income is entirely from wages. The threshold phaseout amount works together with the earned income amount and the completed phaseout amount to define the three phases of the credit: growth up to the earned income amount, a plateau at the maximum credit, and then a gradual reduction from the threshold phaseout amount until the credit is fully phased out. Different filing statuses and numbers of qualifying children have different threshold amounts, which are published annually in the tax code and adjusted for inflation.
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. 2018-57 (IRS)
The income at which the credit reaches zero
The completed phaseout amount is the income level at which the earned income credit reaches zero and is no longer available. At or above this amount, no credit is allowed regardless of how many qualifying children the taxpayer claims. Like the threshold phaseout amount, the completed phaseout amount is measured by the greater of adjusted gross income or earned income. Once income reaches this level, the credit is fully phased out and the taxpayer receives nothing from the earned income credit. The completed phaseout amount defines the absolute upper limit of eligibility and varies by filing status and number of qualifying children. Married couples filing jointly receive higher completed phaseout amounts than other filers, reflecting a policy choice to provide a more generous income range for the credit. The completed phaseout amounts are adjusted annually for inflation and published in the tax code and IRS guidance.
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)
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)
Why your credit is read off a table, not multiplied out
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)
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