2026 Earned Income Tax Credit
For 2026, the Earned Income Tax Credit is $4,427 (Maximum credit, one child), $7,316 (Maximum credit, two children), $8,231 (Maximum credit, three or more children) and 5 more figures below.
| Item | One child | Two children | Three or more children | Childless filers |
|---|---|---|---|---|
| Maximum credit | $4,427 | $7,316 | $8,231 | $664 |
| Earned income amount | $13,020 | $18,290 | $18,290 | $8,680 |
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-09-01
Compared with 2025
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Maximum credit, one child | $4,328 | $4,427 | +$99 (+2.3%) |
| Maximum credit, two children | $7,152 | $7,316 | +$164 (+2.3%) |
| Maximum credit, three or more children | $8,046 | $8,231 | +$185 (+2.3%) |
| Maximum credit, childless filers | $649 | $664 | +$15 (+2.3%) |
| Earned income amount, one child | $12,730 | $13,020 | +$290 (+2.3%) |
| Earned income amount, two children | $17,880 | $18,290 | +$410 (+2.3%) |
| Earned income amount, three or more children | $17,880 | $18,290 | +$410 (+2.3%) |
| Earned income amount, childless filers | $8,490 | $8,680 | +$190 (+2.2%) |
Who it applies to
The earned income credit goes to individual taxpayers with earned income, and what they can claim turns on the number of qualifying children and on filing status. For taxable years beginning in 2026 the maximum credit is $8,231 with three or more qualifying children and $664 with none, and Rev. Proc. 2025-32 states separate maximums for one qualifying child and for two. Earnings matter in both directions. The earned income amount is the level of earned income at or above which the maximum credit is allowed, so lower earnings produce a smaller credit. Above the threshold phaseout amount the credit begins to fall, and at or above the completed phaseout amount none is allowed. The phaseout amounts shown for married taxpayers filing a joint return include the increase provided in § 32; those shown for all other filing statuses also apply to married taxpayers not filing jointly who satisfy the special rules for separated spouses in § 32.
What changed this year, and why
The maximum earned income credit rose for taxable years beginning in 2026. For a taxpayer with three or more qualifying children it goes from $8,046 to $8,231, and for a taxpayer with no qualifying children from $649 to $664. Rev. Proc. 2025-32 also restates the other amounts used to determine the credit under § 32 for each family size: the earned income amount, the threshold phaseout amount and the completed phaseout amount, each given once for married taxpayers filing a joint return and once for all other filing statuses. The structure of the credit is unchanged; the amounts are the annual inflation adjustment.
Common questions
- What is the maximum earned income tax credit for 2026?
- For taxable years beginning in 2026, the largest maximum credit Rev. Proc. 2025-32 states under § 32 is $8,231, for a taxpayer with three or more qualifying children. A taxpayer with no qualifying children has a maximum credit of $664. The revenue procedure states separate maximum amounts for one qualifying child and for two, which fall between those two figures.
- How much did the EITC go up for 2026?
- The maximum credit for three or more qualifying children moved from $8,046 to $8,231, and the maximum for a taxpayer with no qualifying children moved from $649 to $664. The earned income amounts and both phaseout amounts were adjusted as well. These are inflation adjustments under Rev. Proc. 2025-32, generally determined by reference to § 1(f), not a change to how the credit is calculated.
- What is the maximum EITC with no children in 2026?
- It is $664 for taxable years beginning in 2026, up from $649 for the prior year. That maximum is reached only at or above the earned income amount stated for the column covering taxpayers with no qualifying children. Childless filers also have their own threshold phaseout and completed phaseout amounts, both lower than the corresponding amounts for taxpayers with qualifying children.
- How much is the 2026 EITC for a family with three or more children?
- The maximum credit is $8,231 for taxable years beginning in 2026. Rev. Proc. 2025-32 uses a single column for three or more qualifying children, so a fourth or fifth child does not push the ceiling above $8,231. Reaching the 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 need a minimum income to get the full earned income credit?
- Yes. Rev. Proc. 2025-32 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 reduced, so a taxpayer with three or more qualifying children will not reach $8,231, and a childless taxpayer will not reach $664, on very low earnings.
- At what income does the 2026 earned income credit phase out?
- The revenue procedure gives two points for every 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. Joint filers have higher amounts than other statuses.
- Does investment income affect the EITC in 2026?
- Yes. Rev. Proc. 2025-32 states that for taxable years beginning in 2026 the earned income tax credit is not allowed under § 32 if the aggregate amount of certain investment income exceeds the limit set for the year. That test works as a cliff rather than a phaseout: once it is exceeded no credit is allowed, regardless of earned income or the number of qualifying children.
- Where do the 2026 earned income credit amounts come from?
- From the earned income credit section of Rev. Proc. 2025-32, which modifies Rev. Proc. 2024-40 and states inflation-adjusted items for 2026 for the Code as in effect on October 9, 2025. That section sets the maximum credit of $8,231 and $664 among other amounts, and notes that the instructions for the Form 1040 series provide tables showing the credit for each type of taxpayer.
Every amount on this page is a published figure rather than yours. The Earned income left to the full credit takes the number you enter and works it out against them, showing which published figure it used.
The income at which the credit stops growing
The earned income amount is the level of earned income at which the credit reaches its maximum value. Below this point, the credit grows as earned income rises; at or above this point, the taxpayer receives the full maximum credit for their number of qualifying children. For 2026, the earned income amounts are $13,020 for one child, $18,290 for two children, $18,290 for three or more children, and $8,680 for childless filers. This is not a phaseout threshold - it is the floor of earned income needed to qualify for the top credit. Once earned income reaches this figure, the credit stays at the maximum ($4,427 for one child, $7,316 for two children, $8,231 for three or more children, or $664 for childless filers) until adjusted gross income (or, if greater, earned income) passes the higher threshold phaseout amount, where the credit then begins to shrink. In short, the earned income amount marks the end of the credit's growth phase and the beginning of the plateau where the full maximum is available.
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. 2025-32 (IRS)
Where the credit starts shrinking, and which income counts
For 2026, the Earned Income Tax Credit reaches its full value once a taxpayer's earned income hits the earned income amount: $13,020 for one child, $18,290 for two or three or more children, or $8,680 for childless filers. Once income rises past the threshold phaseout amount, however, the credit is no longer at its maximum. Instead, it shrinks by a percentage of every additional dollar earned. The threshold is measured against the greater of adjusted gross income or earned income, so a taxpayer cannot avoid the phaseout simply by keeping wages low while other income is high. The maximum credit that begins to phase out at this point is $4,427 for one qualifying child, $7,316 for two children, $8,231 for three or more children, and $664 for filers with no qualifying children. The credit continues to shrink until income reaches the completed phaseout amount, at which point it drops to zero.
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. 2025-32 (IRS)
The income at which the credit reaches zero
For 2026, once a taxpayer's income reaches the completed phaseout amount, the Earned Income Tax Credit falls to zero — no credit is allowed at all. Like the threshold that begins the reduction, this ceiling looks at the greater of adjusted gross income or earned income, so neither measure can be used in isolation to stay eligible. Between the threshold phaseout amount and the completed phaseout amount, the credit shrinks with each additional dollar of income. The maximum credit that would be available before the phaseout begins is $8,231 for three or more qualifying children, $7,316 for two children, $4,427 for one child, and $664 for a childless filer. Those full amounts are reached at earned income levels of $18,290 (for two or for three or more children), $13,020 (for one child), or $8,680 (for childless filers). Beyond the completed phaseout amount, none of that credit remains regardless of family size.
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. 2025-32 (IRS)
Married filing jointly gets a higher phaseout range
Married taxpayers filing a joint return receive higher phaseout thresholds and completed phaseout amounts than other filers. This means a married couple filing jointly can earn more before their credit begins to shrink and before it reaches zero entirely. For 2026 the threshold phaseout amounts for joint filers are $31,160 for one, two, or three-or-more children and $18,140 for childless filers. The completed phaseout amounts for joint filers are $58,863 for one child, $65,899 for two children, $70,244 for three or more children, and $26,820 for childless filers. These joint amounts include an inflation-adjusted increase provided by § 32(b)(2)(B). By contrast, all other filing statuses have thresholds of $23,890 for one, two, or three-or-more children and $10,860 for childless filers, with completed phaseout amounts of $51,593, $58,629, $62,974, and $19,540 respectively. The higher joint range recognizes that married couples often combine their earnings and need a broader income band to receive comparable credit amounts.
Threshold Phaseout Amount (Married Filing Jointly) $31,160 $31,160 $31,160 $18,140 Completed Phaseout Amount (Married Filing Jointly) $58,863 $65,899 $70,244 $26,820 Threshold Phaseout Amount (All other filing statuses) $23,890 $23,890 $23,890 $10,860 Completed Phaseout Amount (All other filing statuses) $51,593 $58,629 $62,974 $19,540
Rev. Proc. 2025-32 (IRS)
Too much investment income disqualifies you outright
Taxpayers whose investment income is too high are disqualified from the earned income credit entirely, regardless of how much earned income they have or how many qualifying children they claim. For taxable years beginning in 2026, the credit is not allowed if aggregate investment income exceeds $12,200. Investment income includes interest, dividends, capital gains, rental and royalty income, and other passive income items. This limit acts as an absolute screen: if a taxpayer's investment income crosses the $12,200 line, the credit is zero even if the taxpayer would otherwise qualify based on earned income and adjusted gross income. The threshold is indexed for inflation and applies uniformly across all filing statuses and family sizes. Taxpayers who are close to the limit should review their investment income carefully, because even a small amount above $12,200 eliminates the credit completely rather than reducing it gradually.
investment income exceeds $12,200.
Rev. Proc. 2025-32 (IRS)
Why your credit is read off a table, not multiplied out
The earned income credit is not calculated by a simple formula that taxpayers multiply out on their return. Instead, the IRS publishes detailed tables that show the exact credit amount for every combination of filing status, number of qualifying children, and income level. These tables appear in the instructions for the Form 1040 series and are organized so that a taxpayer can look up their credit directly rather than computing a phaseout manually. The tables reflect the earned income amount, the threshold phaseout amount, the completed phaseout amount, and the statutory phaseout rates for each category. Because the credit phases out in increments and depends on multiple thresholds, using the tables ensures accuracy and consistency across all returns. Taxpayers and tax preparers should consult the applicable table rather than attempting to derive the credit from the raw phaseout formulas.
earned income credit for each type of taxpayer.
Rev. Proc. 2025-32 (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. 2025-32 (IRS)
- Maximum credit, one child
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664
- Maximum credit, two children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664
- Maximum credit, three or more children
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664
- Maximum credit, childless filers
Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664
- Earned income amount, one child
Earned Income Amount $13,020
- Earned income amount, two children
Earned Income Amount $13,020 $18,290
- Earned income amount, three or more children
Earned Income Amount $13,020 $18,290 $18,290
- Earned income amount, childless filers
Earned Income Amount $13,020 $18,290 $18,290 $8,680