2025 Earned Income Tax Credit
For 2025, the Earned Income Tax Credit figures are $4,328 (Maximum credit, one child), $7,152 (Maximum credit, two children), $8,046 (Maximum credit, three or more children) and 21 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $4,328 | $7,152 | $8,046 | $649 |
| Earned income amount | $12,730 | $17,880 | $17,880 | $8,490 |
| Phaseout begins (not filing jointly) | $23,350 | $23,350 | $23,350 | $10,620 |
| Phaseout begins (joint return) | $30,470 | $30,470 | $30,470 | $17,730 |
| Credit reaches zero (not filing jointly) | $50,434 | $57,310 | $61,555 | $19,104 |
| Credit reaches zero (joint return) | $57,554 | $64,430 | $68,675 | $26,214 |
Effective 2025-01-01Source: Rev. Proc. 2024-40 (IRS)Verified 2026-09-03
Compared with 2024
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Maximum credit, one child | $4,213 | $4,328 | +$115 (+2.7%) |
| Maximum credit, two children | $6,960 | $7,152 | +$192 (+2.8%) |
| Maximum credit, three or more children | $7,830 | $8,046 | +$216 (+2.8%) |
| Maximum credit, childless filers | $632 | $649 | +$17 (+2.7%) |
| Earned income amount, one child | $12,390 | $12,730 | +$340 (+2.7%) |
| Earned income amount, two children | $17,400 | $17,880 | +$480 (+2.8%) |
| Earned income amount, three or more children | $17,400 | $17,880 | +$480 (+2.8%) |
| Earned income amount, childless filers | $8,260 | $8,490 | +$230 (+2.8%) |
| Phaseout begins (not filing jointly), one child | $22,720 | $23,350 | +$630 (+2.8%) |
| Phaseout begins (not filing jointly), two children | $22,720 | $23,350 | +$630 (+2.8%) |
| Phaseout begins (not filing jointly), three or more children | $22,720 | $23,350 | +$630 (+2.8%) |
| Phaseout begins (not filing jointly), childless filers | $10,330 | $10,620 | +$290 (+2.8%) |
| Phaseout begins (joint return), one child | $29,640 | $30,470 | +$830 (+2.8%) |
| Phaseout begins (joint return), two children | $29,640 | $30,470 | +$830 (+2.8%) |
| Phaseout begins (joint return), three or more children | $29,640 | $30,470 | +$830 (+2.8%) |
| Phaseout begins (joint return), childless filers | $17,250 | $17,730 | +$480 (+2.8%) |
| Credit reaches zero (not filing jointly), one child | $49,084 | $50,434 | +$1,350 (+2.8%) |
| Credit reaches zero (not filing jointly), two children | $55,768 | $57,310 | +$1,542 (+2.8%) |
| Credit reaches zero (not filing jointly), three or more children | $59,899 | $61,555 | +$1,656 (+2.8%) |
| Credit reaches zero (not filing jointly), childless filers | $18,591 | $19,104 | +$513 (+2.8%) |
| Credit reaches zero (joint return), one child | $56,004 | $57,554 | +$1,550 (+2.8%) |
| Credit reaches zero (joint return), two children | $62,688 | $64,430 | +$1,742 (+2.8%) |
| Credit reaches zero (joint return), three or more children | $66,819 | $68,675 | +$1,856 (+2.8%) |
| Credit reaches zero (joint return), childless filers | $25,511 | $26,214 | +$703 (+2.8%) |
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)
$649$68,675
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
The earned income credit is claimed by individual taxpayers with earned income, and the amount depends on how many qualifying children the taxpayer has and on filing status. Rev. Proc. 2024-40 sets a maximum credit of $8,046 where there are three or more qualifying children and $649 where there are none, with separate columns for one child and for two. The credit is not a flat payment. The earned income amount is the level of earned income at or above which the maximum credit is allowed, so a taxpayer earning less than that receives less than the maximum. Above the threshold phaseout amount the credit begins to fall, and at or above the completed phaseout amount no credit is allowed. The phaseout amounts shown for married taxpayers filing a joint return include the increase provided in § 32, and the amounts shown for all other filing statuses also apply to married taxpayers who are not filing jointly and satisfy the special rules for separated spouses in § 32.
What changed this year, and why
Rev. Proc. 2024-40 sets the amounts used to determine the earned income credit under § 32 for taxable years beginning in 2025. The maximum credit is $8,046 for a taxpayer with three or more qualifying children and $649 for a taxpayer with none; separate amounts apply for one qualifying child and for two. Alongside the maximum credit the revenue procedure adjusts three other amounts for each family size: the earned income amount, the threshold phaseout amount and the completed phaseout amount, each stated once for married taxpayers filing a joint return and once for all other filing statuses.
Common questions
- What is the maximum earned income tax credit for 2025?
- For taxable years beginning in 2025, the largest maximum credit Rev. Proc. 2024-40 states under § 32 is $8,046, for a taxpayer with three or more qualifying children. A taxpayer with no qualifying children has a maximum credit of $649. The revenue procedure states separate maximum amounts for taxpayers with one qualifying child and with two, which fall between those figures.
- What is the maximum EITC with no children in 2025?
- It is $649 for taxable years beginning in 2025. That figure is the maximum amount of credit for a taxpayer with no qualifying children, and it is reached only at or above the earned income amount the revenue procedure states for that column. Childless filers also have their own threshold phaseout and completed phaseout amounts, which are lower than those for taxpayers with children.
- How much is the EITC for a family with three or more children?
- The maximum credit is $8,046 for taxable years beginning in 2025. Rev. Proc. 2024-40 uses one column for three or more qualifying children, so a fourth or fifth child does not raise the ceiling above $8,046. Reaching that maximum requires earned income at or above the earned income amount for that column, and keeping it requires income below the threshold phaseout amount.
- Do I have to earn a certain amount to get the full EITC?
- Yes. Rev. Proc. 2024-40 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 level the credit is smaller than the maximum, so a taxpayer with three or more qualifying children does not reach $8,046, and a childless taxpayer does not reach $649, on very low earnings.
- At what income does the earned income credit phase out in 2025?
- The revenue procedure sets two points for each family size and filing status. The threshold phaseout amount is the adjusted gross income, or earned income if greater, above which the maximum credit begins to phase out. The completed phaseout amount is the adjusted gross income, or earned income if greater, at or above which no credit is allowed. Married taxpayers filing jointly have higher amounts than other filers.
- Can investment income disqualify me from the EITC?
- Yes. Rev. Proc. 2024-40 states that for taxable years beginning in 2025 the earned income tax credit is not allowed under § 32 if the aggregate amount of certain investment income exceeds the limit the revenue procedure sets for the year. That rule is a cliff rather than a phaseout: exceeding it removes the credit entirely, whatever the taxpayer's earned income or number of qualifying children.
- Can married taxpayers who file separately claim the earned income credit?
- Rev. Proc. 2024-40 addresses this indirectly. The threshold and completed phaseout amounts it shows for all other filing statuses also apply to married taxpayers who are not filing a joint return and who satisfy the special rules for separated spouses in § 32. The higher amounts, which include the increase provided in § 32 for joint filers, are reserved for married taxpayers filing a joint return.
- Where do the 2025 earned income credit amounts come from?
- From section 2.06 of Rev. Proc. 2024-40, which sets the amounts used to determine the credit under § 32 for taxable years beginning in 2025, including the maximum credit of $8,046 and $649. The revenue procedure adds that the instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Every amount on this page is a published figure rather than yours. The EITC with 1 child, not filing jointly takes the number you enter and works it out against them, showing which published figure it used.
Married filing jointly gets a higher phaseout range
Married couples filing jointly receive higher phaseout thresholds than single filers, heads of household, and other filing statuses. The IRS adds an extra amount to both the threshold phaseout amount and the completed phaseout amount for joint filers, as provided in § 32(b)(2)(B) and adjusted for inflation each year. This means a married couple filing jointly can earn more before their credit begins to shrink and before it phases out entirely. However, the earned income amounts at which the credit peaks remain the same regardless of filing status. For example, whether filing jointly or as head of household, a taxpayer with one child reaches the maximum credit of $4,328 once earned income hits $12,730. The joint-filer advantage applies only to the phaseout range, not to the credit's growth phase or its maximum dollar value. Separated spouses who meet special rules under § 32(d) may also qualify for the higher thresholds even without filing jointly.
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 2025.
Rev. Proc. 2024-40 (IRS)
Too much investment income disqualifies you outright
Even if your earned income is low enough to otherwise qualify for the EITC, excessive investment income disqualifies you from the credit entirely. For 2025, if the total of certain investment income items exceeds $11,950, the earned income tax credit is not allowed at all. This is a hard cutoff with no partial credit available. The rule applies under § 32(i) and operates independently of the phaseout based on earned income or adjusted gross income. Investment income includes items such as interest, dividends, capital gains, and similar passive income. A taxpayer whose investment income is at or below $11,950 is not subject to this disqualifier and may proceed to determine their credit based on their earned income and number of qualifying children. Those whose investment income exceeds the limit receive zero credit regardless of how much they earned from wages or self-employment.
For taxable years beginning in 2025, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $11,950.
Rev. Proc. 2024-40 (IRS)
The IRS publishes a lookup table, and that is what you file from
The amount of earned income credit you enter on your 2025 return is read off a table rather than worked out on the form. The instructions for the Form 1040 series print the credit for each type of taxpayer, so that two filers with the same earnings and the same number of qualifying children put down the same figure. What those tables trace is the curve the amounts on this page describe: the credit climbs as earnings rise until it reaches the earned income amount, holds flat at the maximum, then falls away to nothing at the amount where the phaseout is complete, with its own pair of turning points for a joint return. The calculators on this page run that same curve from those same published figures, which is how they can tell you roughly what the credit comes to before you file. The table in the instructions is still the figure you write on the return, because that is the version the IRS reads your return against.
The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.
Rev. Proc. 2024-40 (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 2025 Earned Income Tax Credit, the IRS measures the phaseout on whichever is higher: your adjusted gross income or your earned income. Whichever of those two figures is larger is the one used to decide when the credit starts shrinking and when it disappears entirely. Once that larger amount crosses the threshold phaseout amount, the maximum credit begins to decrease gradually rather than being eliminated all at once. As income continues to rise and reaches the completed phaseout amount, the credit falls to zero. For 2025, the maximum credit is $4,328 for a taxpayer with one child, $7,152 for two children, $8,046 for three or more children, and $649 for a childless filer. Married taxpayers filing jointly receive higher phaseout thresholds than other filers, and separated spouses who meet special rules may also qualify for those higher amounts.
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. 2024-40 (IRS)
Your earnings have to reach a floor before the credit maxes out, then it holds flat until the phaseout begins
For the 2025 Earned Income Tax Credit, the "earned income amount" is the floor at which the credit maxes out. Below that level of earnings, the credit grows with income; at or above it, the taxpayer receives the full maximum credit. That maximum holds flat as earnings continue to rise, until income crosses the separate threshold where the phaseout starts. For 2025, the earned income amount is $12,730 for one child, $17,880 for two children, $17,880 for three or more children, and $8,490 for childless filers. The corresponding maximum credit at those levels is $4,328, $7,152, $8,046, and $649. A taxpayer whose earned income has not yet reached the earned income amount for their number of qualifying children will receive a credit that is a fraction of the maximum; only once earnings reach that floor does the full credit become available, subject then to the income-based phaseout.
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. 2024-40 (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 2025, 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 extensions. Your qualifying child must also have a valid SSN issued on or before that same deadline for you to claim a higher credit amount based on that child. If a child meets all other conditions to be your qualifying child but does not have a valid SSN by the filing deadline, you may still be eligible for a self-only credit if you otherwise qualify. An SSN obtained after the filing deadline - even if you later amend your return - is not valid for the EIC for that year. This means there is no remedy for the missed year; you simply cannot go back and claim the credit once the SSN is issued late.
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 2025 return (including extensions).
Publication 596 (2025), 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 your tax bill below zero and result in a payment to you. If the credit amount exceeds the taxes you owe, you receive the difference as a refund. For 2025, the maximum credits are $649 for filers with no qualifying children, $4,328 for those with one child, $7,152 for those with two children, and $8,046 for those with three or more children. Even if you owe no federal income tax at all, you may still receive a refund through the EIC as long as you meet the eligibility requirements and have earned income below the applicable threshold. This is what makes the credit particularly valuable to low- and moderate-income workers.
The EIC is a tax credit for certain people who work and have earned income under $68,675. 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 (2025), Earned Income Credit (IRS)
Getting the EIC does not hurt your eligibility for other federal benefit programs
Any refund you receive from the Earned Income Tax Credit cannot be counted as income when determining your eligibility for benefits under federal programs or state and local programs funded in whole or in part with federal funds. Programs specifically protected include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), the Supplemental Nutrition Assistance Program (food stamps), and low-income housing. Additionally, the refund cannot be counted as a resource for at least 12 months after you receive it. This means claiming the EIC and receiving a refund will not reduce or eliminate your eligibility for these essential assistance programs during that period.
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. These programs include the following. • Temporary Assistance for Needy Families (TANF). • Medicaid. • Supplemental Security Income (SSI). • Supplemental Nutrition Assistance Program (food stamps). • Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it.
Publication 596 (2025), 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 your EIC claim was the result of reckless or intentional disregard of the credit rules, you are prohibited from claiming the Earned Income Tax Credit for 2 years. If the determination is that your claim was due to fraud, the disqualification period extends to 10 years. During these periods, you cannot file the required Form 8862 to reclaim the credit. This penalty is separate from any other consequences of filing an incorrect return and is designed to prevent repeated improper claims. Taxpayers who had their credit reduced or disallowed in a prior year should carefully review the rules before attempting to claim the EIC again.
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 (2025), 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. 2024-40 (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649
- Earned income amount, one child
Earned Income Amount $12,730
- Earned income amount, two children
Earned Income Amount $12,730 $17,880
- Earned income amount, three or more children
Earned Income Amount $12,730 $17,880 $17,880
- Earned income amount, childless filers
Earned Income Amount $12,730 $17,880 $17,880 $8,490
- Phaseout begins (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620
- Phaseout begins (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620
- Phaseout begins (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620
- Phaseout begins (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620
- Phaseout begins (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730
- Phaseout begins (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730
- Phaseout begins (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730
- Phaseout begins (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730
- Credit reaches zero (not filing jointly), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620 Completed Phaseout Amount (All other filing statuses) $50,434 $57,310 $61,555 $19,104
- Credit reaches zero (not filing jointly), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620 Completed Phaseout Amount (All other filing statuses) $50,434 $57,310 $61,555 $19,104
- Credit reaches zero (not filing jointly), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620 Completed Phaseout Amount (All other filing statuses) $50,434 $57,310 $61,555 $19,104
- Credit reaches zero (not filing jointly), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620 Completed Phaseout Amount (All other filing statuses) $50,434 $57,310 $61,555 $19,104
- Credit reaches zero (joint return), one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214
- Credit reaches zero (joint return), two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214
- Credit reaches zero (joint return), three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214
- Credit reaches zero (joint return), childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214