2020 Earned Income Tax Credit
For 2020, the Earned Income Tax Credit figures are $3,584 (Maximum credit, one child), $5,920 (Maximum credit, two children), $6,660 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,584 | $5,920 | $6,660 | $538 |
| Earned income amount | $10,540 | $14,800 | $14,800 | $7,030 |
| Phaseout begins (not filing jointly) | $19,330 | $19,330 | $19,330 | $8,790 |
| Phaseout begins (joint return) | $25,220 | $25,220 | $25,220 | $14,680 |
| Credit reaches zero (not filing jointly) | $41,756 | $47,440 | $50,954 | $15,820 |
| Credit reaches zero (joint return) | $47,646 | $53,330 | $56,844 | $21,710 |
Effective 2020-01-01Source: Rev. Proc. 2019-44 (IRS)Verified 2026-09-03
Compared with 2019
| Item | 2019 | 2020 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,526 | $3,584 | +$58 (+1.6%) |
| Maximum credit, two children | $5,828 | $5,920 | +$92 (+1.6%) |
| Maximum credit, three or more children | $6,557 | $6,660 | +$103 (+1.6%) |
| Maximum credit, childless filers | $529 | $538 | +$9 (+1.7%) |
| Earned income amount, one child | $10,370 | $10,540 | +$170 (+1.6%) |
| Earned income amount, two children | $14,570 | $14,800 | +$230 (+1.6%) |
| Earned income amount, three or more children | $14,570 | $14,800 | +$230 (+1.6%) |
| Earned income amount, childless filers | $6,920 | $7,030 | +$110 (+1.6%) |
| Phaseout begins (not filing jointly), one child | $19,030 | $19,330 | +$300 (+1.6%) |
| Phaseout begins (not filing jointly), two children | $19,030 | $19,330 | +$300 (+1.6%) |
| Phaseout begins (not filing jointly), three or more children | $19,030 | $19,330 | +$300 (+1.6%) |
| Phaseout begins (not filing jointly), childless filers | $8,650 | $8,790 | +$140 (+1.6%) |
| Phaseout begins (joint return), one child | $24,820 | $25,220 | +$400 (+1.6%) |
| Phaseout begins (joint return), two children | $24,820 | $25,220 | +$400 (+1.6%) |
| Phaseout begins (joint return), three or more children | $24,820 | $25,220 | +$400 (+1.6%) |
| Phaseout begins (joint return), childless filers | $14,450 | $14,680 | +$230 (+1.6%) |
| Credit reaches zero (not filing jointly), one child | $41,094 | $41,756 | +$662 (+1.6%) |
| Credit reaches zero (not filing jointly), two children | $46,703 | $47,440 | +$737 (+1.6%) |
| Credit reaches zero (not filing jointly), three or more children | $50,162 | $50,954 | +$792 (+1.6%) |
| Credit reaches zero (not filing jointly), childless filers | $15,570 | $15,820 | +$250 (+1.6%) |
| Credit reaches zero (joint return), one child | $46,884 | $47,646 | +$762 (+1.6%) |
| Credit reaches zero (joint return), two children | $52,493 | $53,330 | +$837 (+1.6%) |
| Credit reaches zero (joint return), three or more children | $55,952 | $56,844 | +$892 (+1.6%) |
| Credit reaches zero (joint return), childless filers | $21,370 | $21,710 | +$340 (+1.6%) |
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)
$538$56,844
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 § 32 for taxable years beginning in 2020.
What changed this year, and why
Inflation-adjusted amounts for the Earned Income Tax Credit under § 32 for taxable years beginning in 2020, including maximum credit amounts and earned income amounts.
Common questions
- What is the maximum earned income credit for 2020?
- The maximum credit for 2020 is $3,584 for one qualifying child, $5,920 for two qualifying children, $6,660 for three or more qualifying children, and $538 for filers with no qualifying children.
- What is the earned income amount for the EITC in 2020?
- The earned income amount is the level of earned income at or above which the full maximum credit is available. For 2020, it is $10,540 for one qualifying child, $14,800 for two or more qualifying children, and $7,030 for childless filers.
- How do the 2020 amounts compare to 2019?
- All amounts increased from 2019. For example, the maximum credit for one child rose from $3,526 to $3,584, the maximum credit for two children rose from $5,828 to $5,920, the maximum credit for three or more children rose from $6,557 to $6,660, and the maximum credit for childless filers rose from $529 to $538.
Married filing jointly gets a higher phaseout range
Taxpayers who are married and file a joint return receive a wider income range before their EIC is fully phased out. The statute provides a separate, higher set of phaseout thresholds for married couples filing jointly compared with single filers, surviving spouses, and heads of household. For 2020 the threshold and completed phaseout amounts for joint filers reflect the additional increase built into § 32(b)(2)(B), adjusted for inflation. This means a married couple can earn more before the credit starts to shrink and before it disappears entirely than a single filer with the same number of children. The maximum credits and earned income amounts are the same regardless of filing status: $538, $3,584, $5,920, and $6,660 depending on the number of qualifying children, and earned income amounts of $7,030, $10,540, and $14,800.
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)(2)(B), as adjusted for inflation for taxable years beginning in 2020.
Rev. Proc. 2019-44 (IRS)
Too much investment income disqualifies you outright
Even if a taxpayer meets all the earned-income and child requirements, having too much investment income disqualifies them from the EIC entirely. Under § 32(i), if the aggregate amount of certain investment income - such as interest, dividends, capital gains, and other passive income - exceeds the limit, no earned income credit is allowed at all. For 2020 the investment-income ceiling is $3,650. This rule applies regardless of how many qualifying children the taxpayer has or how much earned income they have. The maximum credits that are lost entirely if this limit is exceeded range from $538 for childless filers to $3,584 for one child, $5,920 for two children, and $6,660 for three or more children. Taxpayers close to this threshold should review their investment income carefully before year end.
For taxable years beginning in 2020, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $3,650.
Rev. Proc. 2019-44 (IRS)
The IRS publishes a lookup table, and that is what you file from
The IRS does not publish a single formula that taxpayers multiply by their income to compute the EIC. Instead, the instructions for the Form 1040 series provide pre-calculated tables that cross-reference filing status, number of qualifying children, and income level to show the exact credit amount. This lookup approach reflects the fact that the credit is built from multiple pieces - a percentage of earned income up to a cap, a phaseout starting at a threshold, and a ceiling at the completed phaseout point - all of which vary by child count and filing status. The underlying earned income amounts for 2020 are $7,030, $10,540, and $14,800, producing maximum credits of $538, $3,584, $5,920, and $6,660. Rather than working through the statutory formula, taxpayers find their credit directly from the tables published in the return instructions.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2019-44 (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 2020 Earned Income Tax Credit, the IRS measures the phaseout on whichever is higher: a taxpayer's adjusted gross income or their earned income. The rule states that the "threshold phaseout amount" - the point above which the maximum credit begins to shrink - is defined as the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out. This means a taxpayer whose earnings exceed their AGI will have the phaseout triggered at the higher earnings figure, not the lower AGI figure. The credit does not disappear all at once once that threshold is crossed; instead it declines gradually until it reaches the "completed phaseout amount," at or above which no credit is allowed at all. The same greater-of test also applies to the completed phaseout level. In practice, this protects taxpayers from having the phaseout start at a lower figure when their wages for the year were higher than their adjusted gross income after deductions.
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. 2019-44 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
Under the 2020 Earned Income Tax Credit rules, a taxpayer's earnings must reach a certain floor before the credit reaches its maximum. 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. Below that floor, the credit is a fraction of its maximum - it grows with each additional dollar earned. Once earned income hits the earned income amount, the credit plateaus at the maximum and stays there until income reaches the phaseout threshold. For 2020, that floor is $7,030 for childless filers, $10,540 for filers with one qualifying child, and $14,800 for filers with two or three or more qualifying children. The corresponding maximum credits at the plateau are $538, $3,584, $5,920, and $6,660 respectively. This earned income amount is distinct from the phaseout thresholds; it marks the point where the upward phase of the credit is complete, not where the downward phase begins. Between the earned income amount and the threshold phaseout amount, the credit holds flat at its maximum.
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. 2019-44 (IRS)
Getting a valid SSN after your filing deadline is too late to amend for that year
Under IRS rules for the 2020 Earned Income Tax Credit, you must have a valid Social Security Number (SSN) by the filing deadline to qualify. This means you need an SSN issued by the Social Security Administration (SSA) before the due date of your 2020 return, including any extensions. Your spouse also needs a valid SSN by this deadline if you file jointly, and any qualifying children listed on Schedule EIC must have valid SSNs by the due date as well. If you or your spouse did not have a valid SSN on or before the due date and you later get a valid SSN, you cannot file an amended return to claim the EIC for that year. This rule is firm: the SSN must exist and be valid by the filing deadline. Getting a valid SSN after your filing deadline is too late to claim the credit, and amending the return later does not cure the problem.
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 2020 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC.
Publication 596 (2020), Earned Income Credit (IRS)
If the credit is bigger than the tax you owe, you get the difference back
A tax credit reduces the amount of tax you owe. If the credit amount is more than the tax you owe, the IRS pays you the difference as a refund. For the 2020 tax year, the maximum credit amounts are $538 for childless filers, $3,584 for one qualifying child, $5,920 for two qualifying children, and $6,660 for three or more qualifying children. Even if your total tax liability for 2020 is zero, you can still receive the full credit amount as a refund payment.
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 (2020), Earned Income Credit (IRS)
A wrong claim can cost you the credit for 2 or 10 years afterward
Under IRS rules for the 2020 Earned Income Tax Credit, making a wrong claim can result in losing the ability to claim the credit for multiple years. If there is a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, you cannot claim the credit for 2 years after that determination. If the determination is that your claim was due to fraud, the ban extends to 10 years. These penalties apply regardless of whether you would otherwise qualify for the credit in those years. The IRS makes these determinations when it finds that you claimed the credit improperly, whether through negligence, intentional rule-breaking, or fraudulent claims. This enforcement mechanism helps ensure that taxpayers claim the EIC accurately and follow all the eligibility requirements.
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 (2020), 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. 2019-44 (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538
- Earned income amount, one child
Earned Income Amount $10,540
- Earned income amount, two children
Earned Income Amount $10,540 $14,800
- Earned income amount, three or more children
Earned Income Amount $10,540 $14,800 $14,800
- Earned income amount, childless filers
Earned Income Amount $10,540 $14,800 $14,800 $7,030
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly)
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly)
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly) Completed Phaseout $47,646 $53,330 $56,844 $21,710 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly) Completed Phaseout $47,646 $53,330 $56,844 $21,710 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly) Completed Phaseout $47,646 $53,330 $56,844 $21,710 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 $10,540 $14,800 $14,800 $7,030 Maximum Amount of Credit $3,584 $5,920 $6,660 $538 Threshold Phaseout $19,330 $19,330 $19,330 $8,790 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $41,756 $47,440 $50,954 $15,820 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,220 $25,220 $25,220 $14,680 Amount (Married Filing Jointly) Completed Phaseout $47,646 $53,330 $56,844 $21,710 Amount (Married Filing Jointly)