EITC with 1 child, not filing jointly, 2024

This works out one number from the Earned Income Tax Credit figures published for 2024. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.

Not the one you need? The same year also has EITC with 2 children, not filing jointly, EITC with 3 or more children, not filing jointly, EITC with no children, not filing jointly, EITC with 1 child, on a joint return, EITC with 2 children, on a joint return, EITC with 3 or more children, on a joint return, EITC with no children, on a joint return, earnings still needed to reach the full credit.

Maximum credit, one childOne$4,213
Earned income amount, one child$12,390
Phaseout begins (not filing jointly), one childOne$22,720
Credit reaches zero (not filing jointly), one childOne$49,084

Effective 2024-01-01Source: Rev. Proc. 2023-34 (IRS)Verified 2026-09-03

How it is worked out

The published maximum credit multiplied by the share of the published earned income amount you have reached, so that the credit rises in a straight line to its maximum there; the maximum in full from that point up to the published amount where the phase-out begins; then the same share of the maximum as the share of the phase-out range your income has left to run, reaching nothing at the published amount where the credit runs out. Rounded to the nearest cent.

It uses Maximum credit, one child, $4,213 and Earned income amount, one child, $12,390 and Phaseout begins (not filing jointly), one child, $22,720 and Credit reaches zero (not filing jointly), one child, $49,084, published above.

Figures in this colour are computed from the amounts above. They are not published figures and no document states them.

Work it out

The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.

Worked out for common amounts

Your earned income for the yearResult
0$0
6,000$2,040.19
20,000$4,213
35,000$2,250.64
50,000$0
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. 2023-34 (IRS)

Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,390 $17,400 $17,400 $8,260 Maximum Amount of Credit $4,213 $6,960 $7,830 $632
Earned income amount, one child
Earned Income Amount $12,390
Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,390 $17,400 $17,400 $8,260 Maximum Amount of Credit $4,213 $6,960 $7,830 $632 Threshold Phaseout Amount (Married Filing Jointly) $29,640 $29,640 $29,640 $17,250 Completed Phaseout Amount (Married Filing Jointly) $56,004 $62,688 $66,819 $25,511 Threshold Phaseout Amount (All other filing statuses) $22,720 $22,720 $22,720 $10,330
Credit reaches zero (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,390 $17,400 $17,400 $8,260 Maximum Amount of Credit $4,213 $6,960 $7,830 $632 Threshold Phaseout Amount (Married Filing Jointly) $29,640 $29,640 $29,640 $17,250 Completed Phaseout Amount (Married Filing Jointly) $56,004 $62,688 $66,819 $25,511 Threshold Phaseout Amount (All other filing statuses) $22,720 $22,720 $22,720 $10,330 Completed Phaseout Amount (All other filing statuses) $49,084 $55,768 $59,899 $18,591
  • Fetched 2026-08-29T02:29:13.302Z
  • Verified 2026-09-03
  • Stored text sha256 8eccc04edeb8f99c97dc5e11688db27c1f8846a1f2be816fbd17df525890f38f

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