2023 Earned Income Tax Credit
For 2023, the Earned Income Tax Credit figures are $3,995 (Maximum credit, one child), $6,604 (Maximum credit, two children), $7,430 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $3,995 | $6,604 | $7,430 | $600 |
| Earned income amount | $11,750 | $16,510 | $16,510 | $7,840 |
| Phaseout begins (not filing jointly) | $21,560 | $21,560 | $21,560 | $9,800 |
| Phaseout begins (joint return) | $28,120 | $28,120 | $28,120 | $16,370 |
| Credit reaches zero (not filing jointly) | $46,560 | $52,918 | $56,838 | $17,640 |
| Credit reaches zero (joint return) | $53,120 | $59,478 | $63,398 | $24,210 |
Effective 2023-01-01Source: Rev. Proc. 2022-38 (IRS)Verified 2026-09-03
Compared with 2022
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Maximum credit, one child | $3,733 | $3,995 | +$262 (+7.0%) |
| Maximum credit, two children | $6,164 | $6,604 | +$440 (+7.1%) |
| Maximum credit, three or more children | $6,935 | $7,430 | +$495 (+7.1%) |
| Maximum credit, childless filers | $560 | $600 | +$40 (+7.1%) |
| Earned income amount, one child | $10,980 | $11,750 | +$770 (+7.0%) |
| Earned income amount, two children | $15,410 | $16,510 | +$1,100 (+7.1%) |
| Earned income amount, three or more children | $15,410 | $16,510 | +$1,100 (+7.1%) |
| Earned income amount, childless filers | $7,320 | $7,840 | +$520 (+7.1%) |
| Phaseout begins (not filing jointly), one child | $20,130 | $21,560 | +$1,430 (+7.1%) |
| Phaseout begins (not filing jointly), two children | $20,130 | $21,560 | +$1,430 (+7.1%) |
| Phaseout begins (not filing jointly), three or more children | $20,130 | $21,560 | +$1,430 (+7.1%) |
| Phaseout begins (not filing jointly), childless filers | $9,160 | $9,800 | +$640 (+7.0%) |
| Phaseout begins (joint return), one child | $26,260 | $28,120 | +$1,860 (+7.1%) |
| Phaseout begins (joint return), two children | $26,260 | $28,120 | +$1,860 (+7.1%) |
| Phaseout begins (joint return), three or more children | $26,260 | $28,120 | +$1,860 (+7.1%) |
| Phaseout begins (joint return), childless filers | $15,290 | $16,370 | +$1,080 (+7.1%) |
| Credit reaches zero (not filing jointly), one child | $43,492 | $46,560 | +$3,068 (+7.1%) |
| Credit reaches zero (not filing jointly), two children | $49,399 | $52,918 | +$3,519 (+7.1%) |
| Credit reaches zero (not filing jointly), three or more children | $53,057 | $56,838 | +$3,781 (+7.1%) |
| Credit reaches zero (not filing jointly), childless filers | $16,480 | $17,640 | +$1,160 (+7.0%) |
| Credit reaches zero (joint return), one child | $49,622 | $53,120 | +$3,498 (+7.0%) |
| Credit reaches zero (joint return), two children | $55,529 | $59,478 | +$3,949 (+7.1%) |
| Credit reaches zero (joint return), three or more children | $59,187 | $63,398 | +$4,211 (+7.1%) |
| Credit reaches zero (joint return), childless filers | $22,610 | $24,210 | +$1,600 (+7.1%) |
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)
$600$63,398
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 work and have earned income may qualify for the Earned Income Tax Credit for tax year 2023. The maximum credit a taxpayer can receive depends on the number of qualifying children they claim.
What changed this year, and why
The IRS published the 2023 inflation-adjusted amounts for the Earned Income Tax Credit (EITC) under Revenue Procedure 2022-38, covering maximum credit values for each category of qualifying children.
Common questions
- What are the maximum EITC amounts for 2023?
- For tax year 2023, the maximum Earned Income Tax Credit is $3,995 for filers with one qualifying child, $6,604 for filers with two qualifying children, $7,430 for filers with three or more qualifying children, and $600 for filers with no qualifying children.
- Do these amounts apply to all filing statuses?
- Yes, these maximum credit amounts apply regardless of filing status. However, the income thresholds at which the credit begins to phase out and the income level at which it phases out completely differ by filing status and number of qualifying children.
Married filing jointly gets a higher phaseout range
That married couples who file a joint return receive higher phaseout ranges than single taxpayers, head of household filers, or surviving spouses. The credit's overall structure remains the same: the credit grows with earned income up to the earned income amount, stays at the maximum, and then phases out. For 2023, the maximum credit is $3,995 for one child (earned income amount $11,750), $6,604 for two children ($16,510), $7,430 for three or more children ($16,510), and $600 for childless filers ($7,840). Married couples filing jointly simply have more room before the credit begins to shrink and before it reaches zero, giving them a wider income band in which to claim the full credit.
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 2023.
Rev. Proc. 2022-38 (IRS)
Too much investment income disqualifies you outright
This is a bright-line disqualification: regardless of how low a taxpayer's earned income may be, if their investment income from sources such as interest, dividends, capital gains, and other passive returns exceeds $11,000, they are ineligible for any earned income credit at all. The credit's normal structure - with its earned income amount of $7,840 for childless filers rising to $11,750 for one child and $16,510 for two or more children - does not matter if the investment income test is not met. Even a taxpayer who would otherwise qualify for the full maximum credit of $600, $3,995, $6,604, or $7,430 will receive nothing. This rule prevents higher-wealth individuals from claiming a credit designed for working taxpayers with modest incomes.
For taxable years beginning in 2023, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $11,000.
Rev. Proc. 2022-38 (IRS)
The IRS publishes a lookup table, and that is what you file from
Rather than requiring taxpayers to multiply their income by a statutory percentage, the IRS publishes lookup tables that spell out the exact credit for every level of income and family situation. For 2023, the maximum credits are $3,995 for one qualifying child, $6,604 for two qualifying children, $7,430 for three or more qualifying children, and $600 for filers with no qualifying children. These maximums are reached once earned income hits the earned income amount - $11,750, $16,510, $16,510, and $7,840 respectively - and the tables show how the credit phases in before those levels and phases out after them. A taxpayer simply finds the row matching their income and the column matching their filing status and number of children, then reads the credit directly. This eliminates the need for manual computation.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2022-38 (IRS)
The phaseout is measured on whichever is higher: your AGI or your earnings, and it shrinks gradually rather than falling off a cliff
The 2023 federal Earned Income Credit phases out based on the higher of a taxpayer's adjusted gross income (AGI) or their earned income. This means the IRS does not simply look at wages or salary when reducing the credit - it also considers AGI, which can include investment returns or other non-wage income, and uses whichever figure is larger as the starting point for the phaseout calculation. For 2023, the credit begins to shrink once AGI or earned income (whichever is greater) exceeds the threshold phaseout amount, and it drops all the way to zero once that figure reaches the completed phaseout amount. The rule prevents taxpayers with high AGI but modest earnings from claiming the full credit, and it also prevents taxpayers with high wages but large above-the-line deductions from keeping the full credit. The phaseout is gradual rather than a sudden cutoff: for every dollar above the threshold, the credit declines by a set percentage until it is fully eliminated at the completed phaseout 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. 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. 2022-38 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
Under the federal 2023 Earned Income Tax Credit, the "earned income amount" is the level of earnings at or above which a taxpayer receives the full maximum credit. Below this floor, the credit grows with each additional dollar earned; once earnings reach this point, the credit holds at its maximum and stays flat until income rises past the phaseout threshold. In other words, a worker must earn at least this amount before the credit stops increasing. For 2023, the earned income amount is $11,750 for a taxpayer with one qualifying child, $16,510 for two children, $16,510 for three or more children, and $7,840 for a childless filer. Once a taxpayer crosses the earned income amount, the credit does not grow any further - it plateaus at the maximum amount ($3,995 for one child, $6,604 for two, $7,430 for three or more, and $600 for no children) and remains at that level until AGI or earned income, whichever is higher, passes the phaseout threshold.
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. 2022-38 (IRS)
Getting a valid SSN after your filing deadline is too late to amend for that year
For the 2023 tax year, both the taxpayer and, if filing jointly, the spouse must have a valid Social Security Number issued by the Social Security Administration by the due date of the return, including extensions. A qualifying child must also have a valid SSN issued on or before that same due date in order for the taxpayer to claim a higher credit amount based on that child. If the SSN is obtained after the filing deadline, the taxpayer cannot file an amended return for that year to claim the credit based on that child. However, the taxpayer may still be eligible for a smaller self-only credit if otherwise qualified. An SSN is not valid for the EIC if it was issued after the due date of the return or if it was issued solely to apply for or receive a federally funded benefit and does not authorize the holder to work.
To claim the EIC, you (and your spouse, if filing a joint re- turn) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2023 return (including extensions).
Publication 596 (2023), Earned Income Credit (IRS)
If the credit is bigger than the tax you owe, you get the difference back
The Earned Income Tax Credit can reduce tax liability to zero, and any remaining credit amount is paid to the taxpayer as a refund. The credit provides up to $7,430 for taxpayers with three or more qualifying children, $6,604 for those with two qualifying children, $3,995 for those with one qualifying child, and $600 for childless filers. Taxpayers who owe little or no federal income tax can still receive the full credit amount as a refund, making it particularly valuable for low- and moderate-income workers. The credit is designed to offset the burden of payroll taxes and encourage work.
The EIC may also give you a refund.
Publication 596 (2023), Earned Income Credit (IRS)
Getting the EIC does not hurt your eligibility for other federal benefit programs
Any refund a taxpayer receives as a result of the Earned Income Tax Credit is not counted as income when federal, state, or local programs financed wholly or partly with federal funds determine eligibility or benefit levels. Programs specifically listed include Temporary Assistance for Needy Families, Medicaid, Supplemental Security Income, the Supplemental Nutrition Assistance Program, and low-income housing. In practical terms, claiming the EIC and receiving a refund does not reduce or disqualify a household from these benefits, and the refund is also excluded as a resource for a period of time after it is received.
EIC has no effect on certain welfare benefits. Any re- fund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or un- der any state or local program financed in whole or in part with federal funds.
Publication 596 (2023), Earned Income Credit (IRS)
A wrong claim can cost you the credit for 2 or 10 years afterward
Taxpayers who make improper claims for the Earned Income Tax Credit can be barred from claiming the credit for multiple years. If the IRS makes a final determination that a taxpayer's EIC claim was due to reckless or intentional disregard of the EIC rules, the taxpayer is prohibited from claiming the credit for 2 years. If the claim was due to fraud, the disqualification period extends to 10 years. During these periods, the taxpayer cannot file the required Form 8862 to reclaim the credit, even if they would otherwise be eligible. These penalties are designed to discourage improper claims and ensure the integrity of the program.
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 (2023), 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. 2022-38 (IRS)
- Maximum credit, one child
Maximum Amount of Credit $3,995
- Maximum credit, two children
Maximum Amount of Credit $3,995 $6,604
- Maximum credit, three or more children
Maximum Amount of Credit $3,995 $6,604 $7,430
- Maximum credit, childless filers
Maximum Amount of Credit $3,995 $6,604 $7,430 $600
- Earned income amount, one child
Earned Income Amount $11,750
- Earned income amount, two children
Earned Income Amount $11,750 $16,510
- Earned income amount, three or more children
Earned Income Amount $11,750 $16,510 $16,510
- Earned income amount, childless filers
Earned Income Amount $11,750 $16,510 $16,510 $7,840
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly)
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly)
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly) Completed Phaseout $53,120 $59,478 $63,398 $24,210 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly) Completed Phaseout $53,120 $59,478 $63,398 $24,210 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly) Completed Phaseout $53,120 $59,478 $63,398 $24,210 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 $11,750 $16,510 $16,510 $7,840 Maximum Amount of Credit $3,995 $6,604 $7,430 $600 Threshold Phaseout $21,560 $21,560 $21,560 $9,800 Amount (Single, Surviving Spouse, or Head of Household) Completed Phaseout $46,560 $52,918 $56,838 $17,640 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $28,120 $28,120 $28,120 $16,370 Amount (Married Filing Jointly) Completed Phaseout $53,120 $59,478 $63,398 $24,210 Amount (Married Filing Jointly)