2022 Earned Income Tax Credit
For 2022, the Earned Income Tax Credit is $3,733 (Maximum credit, one child), $6,164 (Maximum credit, two children), $6,935 (Maximum credit, three or more children) and 5 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,733 | $6,164 | $6,935 | $560 |
| Earned income amount | $10,980 | $15,410 | $15,410 | $7,320 |
Effective 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-09-01
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%) |
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.
The income at which the credit stops growing
The earned income amount is the level of earned income at which a taxpayer's EIC reaches its maximum dollar value. Below this threshold, the credit grows with each additional dollar of wages, self-employment income, or other earned income. Once earned income equals or exceeds this figure, the credit plateaus and stops increasing, regardless of how much more the taxpayer earns. For 2022 the amounts are $10,980 for a taxpayer with one qualifying child, $15,410 for two qualifying children, $15,410 for three or more qualifying children, and $7,320 for a childless filer. Because the maximum credit available is $3,733 (one child), $6,164 (two children), $6,935 (three or more children), and $560 (childless), these earned income amounts represent the point at which those full maximums become payable. Only earned income counts toward reaching this threshold; investment income, unemployment compensation, and other unearned amounts are not included.
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)
Where the credit starts shrinking, and which income counts
The threshold phaseout amount is the income level at which the Earned Income Tax Credit starts to shrink. When a taxpayer's income rises above this amount, the maximum credit is reduced gradually until it reaches zero at the completed phaseout amount. The income that is compared against this threshold is the taxpayer's adjusted gross income, but if the taxpayer's earned income is higher, that higher earned income figure is used instead. This means that a taxpayer whose earned income exceeds their adjusted gross income will face an earlier phaseout of their credit than they might otherwise expect. The threshold phaseout amount varies based on the number of qualifying children the taxpayer claims, with different income levels established for taxpayers with no children, one child, two children, and three or more children. Married couples filing jointly receive a higher threshold phaseout amount than other filing statuses.
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)
The income at which the credit reaches zero
The completed phaseout amount is the income level at which the credit reaches zero. Once a taxpayer's adjusted gross income or earned income, whichever is greater, meets or exceeds this amount, no credit is available regardless of how many qualifying children they have or how little they earned during the year. For 2022 the completed phaseout amounts for single filers, surviving spouses, and heads of household are $43,492 for one qualifying child, $49,399 for two children, $53,057 for three or more children, and $16,480 for childless filers. Married couples filing jointly have higher limits: $49,622 for one child, $55,529 for two children, $59,187 for three or more children, and $22,610 for childless filers. Between the threshold phaseout amount and the completed phaseout amount, the credit shrinks gradually rather than stopping suddenly, which gives taxpayers a range of income where partial credit is still available.
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)
Rev. Proc. 2021-45 (IRS)
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)
Why your credit is read off a table, not multiplied out
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)
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