2022 Earned Income Tax Credit
For 2022, the Earned Income Tax Credit figures are $3,733 (Maximum credit, one child), $6,164 (Maximum credit, two children), $6,935 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,733 | $6,164 | $6,935 | $560 |
| Earned income amount | $10,980 | $15,410 | $15,410 | $7,320 |
| Phaseout begins (not filing jointly) | $20,130 | $20,130 | $20,130 | $9,160 |
| Phaseout begins (joint return) | $26,260 | $26,260 | $26,260 | $15,290 |
| Credit reaches zero (not filing jointly) | $43,492 | $49,399 | $53,057 | $16,480 |
| Credit reaches zero (joint return) | $49,622 | $55,529 | $59,187 | $22,610 |
Effective 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-09-03
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,618 | $3,733 | +$115 (+3.2%) |
| Maximum credit, two children | $5,980 | $6,164 | +$184 (+3.1%) |
| Maximum credit, three or more children | $6,728 | $6,935 | +$207 (+3.1%) |
| Maximum credit, childless filers | $1,502 | $560 | -$942 (-62.7%) |
| Earned income amount, one child | $10,640 | $10,980 | +$340 (+3.2%) |
| Earned income amount, two children | $14,950 | $15,410 | +$460 (+3.1%) |
| Earned income amount, three or more children | $14,950 | $15,410 | +$460 (+3.1%) |
| Earned income amount, childless filers | $9,820 | $7,320 | -$2,500 (-25.5%) |
| Phaseout begins (not filing jointly), one child | $19,520 | $20,130 | +$610 (+3.1%) |
| Phaseout begins (not filing jointly), two children | $19,520 | $20,130 | +$610 (+3.1%) |
| Phaseout begins (not filing jointly), three or more children | $19,520 | $20,130 | +$610 (+3.1%) |
| Phaseout begins (not filing jointly), childless filers | $11,610 | $9,160 | -$2,450 (-21.1%) |
| Phaseout begins (joint return), one child | $25,470 | $26,260 | +$790 (+3.1%) |
| Phaseout begins (joint return), two children | $25,470 | $26,260 | +$790 (+3.1%) |
| Phaseout begins (joint return), three or more children | $25,470 | $26,260 | +$790 (+3.1%) |
| Phaseout begins (joint return), childless filers | $17,560 | $15,290 | -$2,270 (-12.9%) |
| Credit reaches zero (not filing jointly), one child | $42,158 | $43,492 | +$1,334 (+3.2%) |
| Credit reaches zero (not filing jointly), two children | $47,915 | $49,399 | +$1,484 (+3.1%) |
| Credit reaches zero (not filing jointly), three or more children | $51,464 | $53,057 | +$1,593 (+3.1%) |
| Credit reaches zero (not filing jointly), childless filers | $21,430 | $16,480 | -$4,950 (-23.1%) |
| Credit reaches zero (joint return), one child | $48,108 | $49,622 | +$1,514 (+3.1%) |
| Credit reaches zero (joint return), two children | $53,865 | $55,529 | +$1,664 (+3.1%) |
| Credit reaches zero (joint return), three or more children | $57,414 | $59,187 | +$1,773 (+3.1%) |
| Credit reaches zero (joint return), childless filers | $27,380 | $22,610 | -$4,770 (-17.4%) |
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)
$560$59,187
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 (EITC) based on their income and number of qualifying children for the 2022 tax year
What changed this year, and why
Maximum credit amounts under the Earned Income Tax Credit for taxable years beginning in 2022
Common questions
- What are the maximum EITC amounts for 2022?
- For tax year 2022, the maximum earned income tax credit is $3,733 for filers with one qualifying child, $6,164 for filers with two qualifying children, $6,935 for filers with three or more qualifying children, and $560 for filers with no qualifying children.
- Do these maximum amounts apply to every eligible taxpayer?
- No. These are the maximum credit amounts. The actual credit a taxpayer receives depends on earned income and adjusted gross income and may be lower, or reduced to zero, if income exceeds certain thresholds.
Married filing jointly gets a higher phaseout range
Married taxpayers filing a joint return receive higher phaseout thresholds than other filing statuses. The Internal Revenue Code provides an additional increase for joint filers that is adjusted annually for inflation. This means married couples can earn more before their credit begins to phase out and before it reaches zero. The threshold and completed phaseout amounts in the IRS table reflect this statutory increase. The same higher amounts that apply to joint filers also apply to married taxpayers who are not filing jointly if they meet the special rules for separated spouses. This provision recognizes the economic realities of married couples who may have combined household expenses and aims to prevent marriage penalties in the credit calculation.
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 2022.
Rev. Proc. 2021-45 (IRS)
Too much investment income disqualifies you outright
Taxpayers with excessive investment income are completely disqualified from claiming the earned income credit, regardless of how much they earned from work or how many qualifying children they have. For 2022 the credit is not allowed if the aggregate amount of certain investment income exceeds $10,300. This disqualifier applies before any other eligibility tests are considered. Investment income includes interest, dividends, capital gains, rental and royalty income, and passive income from partnerships or S corporations. The purpose of this rule is to target the credit to working families with limited financial resources, ensuring that taxpayers with significant investment returns do not receive a benefit designed for low and moderate-income workers. Even a single dollar above the limit eliminates the credit entirely for the year.
For taxable years beginning in 2022, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $10,300.
Rev. Proc. 2021-45 (IRS)
The IRS publishes a lookup table, and that is what you file from
Rather than calculating the credit with a mathematical formula, the IRS provides tables that show the exact credit amount for each taxpayer situation. The instructions for the Form 1040 series contain these tables, which list the credit corresponding to different income ranges, filing statuses, and numbers of qualifying children. Taxpayers locate their income range in the table and read the credit amount directly, without needing to multiply income by a percentage or apply a phaseout rate manually. This table-based system reduces computational errors and ensures consistent results regardless of who prepares the return. The tables incorporate the credit's phase-in rate, the maximum amount, the phaseout rate, and the completed phaseout amount into a single lookup that taxpayers can reference from the printed or digital instructions accompanying their tax forms.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2021-45 (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 2022 Earned Income Tax Credit, the phaseout does not depend on just one number. The IRS measures the phaseout against your adjusted gross income, but if your earned income is higher, it uses that figure instead. This means the credit begins to shrink when the larger of the two crosses the threshold phaseout amount, and it disappears entirely when the larger of the two reaches the completed phaseout amount. The effect is gradual: the credit tapers down over a range of income rather than ending abruptly at a single cutoff. Because both AGI and earnings are checked, taxpayers cannot keep the full credit simply by shifting income from one category to the other. The specific thresholds and completion points vary by filing status and the number of qualifying children, and the IRS publishes tables in the Form 1040 instructions showing the exact credit at each income level.
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. 2021-45 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
For the 2022 Earned Income Tax Credit, a taxpayer's earnings must reach a specific floor before the credit is calculated at its maximum rate. The IRS defines this floor as the "earned income amount": once earned income meets or exceeds it, the full maximum credit is available (subject to the phaseout based on AGI or earnings, whichever is higher). For 2022, the earned income amount is $10,980 for taxpayers with one qualifying child, $15,410 for those with two or three-or-more children, and $7,320 for childless filers. Below these levels, the credit grows with each additional dollar of earned income up to the maximum; above them, it stays flat until the phaseout range is entered. This plateau means that once a taxpayer's earnings cross the threshold for their family size, further work does not reduce the credit, though it does not increase it either until income enters the phaseout zone and the benefit begins to decline.
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. 2021-45 (IRS)
Getting a valid SSN after your filing deadline is too late to amend for that year
To claim the Earned Income Tax Credit for 2022, both you and your spouse (if filing jointly) must have a valid Social Security Number issued by the Social Security Administration by the due date of your return, including any extension. If your qualifying child receives a valid SSN after that deadline, you cannot use that child to claim a higher credit amount for 2022, even if you file an amended return later. However, if at least one qualifying child has a valid SSN by the deadline but another does not, you may still claim a self-only credit if you otherwise qualify. An SSN is valid for EIC purposes only if it was issued on or before the filing deadline and authorizes you to work; a number issued solely to apply for or receive a federally funded benefit such as Medicaid does not count. Getting a valid SSN after the filing deadline closes the door for that tax year entirely, so taxpayers who anticipate a late-issued number should file for an extension to preserve their eligibility window.
Your qualifying child must have a valid SSN issued on or before the due date of your return (including exten- sions) for you to claim a higher EIC amount based on that child.
Publication 596 (2022), Earned Income Credit (IRS)
If the credit is bigger than the tax you owe, you get the difference back
If the Earned Income Tax Credit amount exceeds the tax you owe, the IRS pays you the difference as a refund. For 2022, the maximum credit ranges from $560 for childless filers to $6,935 for taxpayers with three or more qualifying children, and these amounts are paid in full even to filers who owe no federal income tax at all. The credit is designed to supplement wages for working people with low to moderate income, so the benefit reaches households regardless of their tax liability. Taxpayers who receive an EIC refund should keep records of the payment, as it may be relevant for purposes of other benefit programs in the year following receipt.
The EIC may also give you a refund.
Publication 596 (2022), Earned Income Credit (IRS)
Getting the EIC does not hurt your eligibility for other federal benefit programs
Any refund a taxpayer receives because of the Earned Income Tax Credit cannot be counted as income when a federal, state, or local program determines eligibility for benefits or assistance, or when such a program calculates how much aid a person may receive. Protected programs include Temporary Assistance for Needy Families, Medicaid, Supplemental Security Income, the Supplemental Nutrition Assistance Program, and low-income housing. The refund also cannot be counted as a resource for at least a year after receipt. For 2022 the maximum credit is $560 for childless filers, $3,733 for one child, $6,164 for two children, and $6,935 for three or more children. Taxpayers may receive these amounts without fear that their participation in other safety-net programs will be reduced or terminated as a result.
These programs include the fol- lowing. • Temporary Assistance for Needy Families (TANF). • Medicaid. • Supplemental Security Income (SSI). • Supplemental Nutrition Assistance Program (food stamps). • Low-income housing.
Publication 596 (2022), 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 a taxpayer claimed the Earned Income Tax Credit as a result of reckless or intentional disregard of the EIC rules, the taxpayer is barred from claiming the credit for the next two tax years. If the determination is that the claim was due to fraud, the ban extends to the next ten tax years. During the disallowance period the taxpayer may not take the EIC on any return, and reinstatement requires the taxpayer to demonstrate compliance with all EIC eligibility rules for each subsequent year. For 2022 the maximum credit ranges from $560 for childless filers to $6,935 for those with three or more qualifying children, so a two-year or ten-year ban can represent a substantial cumulative loss of refundable credit. Taxpayers who have had the EIC denied should review the rules carefully and, if necessary, file Form 8862 when claiming the credit again after the disallowance period ends.
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 (2022), 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. 2021-45 (IRS)
- Maximum credit, one child
Maximum Amount of Credit $3,733
- Maximum credit, two children
Maximum Amount of Credit $3,733 $6,164
- Maximum credit, three or more children
Maximum Amount of Credit $3,733 $6,164 $6,935
- Maximum credit, childless filers
Maximum Amount of Credit $3,733 $6,164 $6,935 $560
- Earned income amount, one child
Earned Income Amount $10,980
- Earned income amount, two children
Earned Income Amount $10,980 $15,410
- Earned income amount, three or more children
Earned Income Amount $10,980 $15,410 $15,410
- Earned income amount, childless filers
Earned Income Amount $10,980 $15,410 $15,410 $7,320
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly)
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly)
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly) Completed Phaseout $49,622 $55,529 $59,187 $22,610 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly) Completed Phaseout $49,622 $55,529 $59,187 $22,610 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly) Completed Phaseout $49,622 $55,529 $59,187 $22,610 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 $10,980 $15,410 $15,410 $7,320 Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly) Completed Phaseout $49,622 $55,529 $59,187 $22,610 Amount (Married Filing Jointly)