EITC with 2 children, not filing jointly, 2026

This works out one number from the Earned Income Tax Credit figures published for 2026. 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 1 child, 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, two childrenTwo$7,316
Earned income amount, two children$18,290
Phaseout begins (not filing jointly), two childrenTwo$23,890
Credit reaches zero (not filing jointly), two childrenTwo$58,629

Effective 2026-01-01Source: Rev. Proc. 2025-32 (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, two children, $7,316 and Earned income amount, two children, $18,290 and Phaseout begins (not filing jointly), two children, $23,890 and Credit reaches zero (not filing jointly), two children, $58,629, 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
8,000$3,200
20,000$7,316
40,000$3,923.25
58,000$132.47
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, 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
Earned income amount, two children
Earned Income Amount $13,020 $18,290
Phaseout begins (not filing jointly), 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 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
Credit reaches zero (not filing jointly), 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 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
The quoted passage, highlighted on page 15 of Rev. Proc. 2025-32.
Page 15 of the document, as it is published. The highlighted sentence is the one quoted above. It is a rendering of that page, not the document itself - the link above goes to the document.
  • Fetched 2026-08-27T13:19:54.511Z
  • Verified 2026-09-03
  • Stored text sha256 208b7933feb97c60e786d17f8cf3d07ba95526429ab16cf0bc809d455bc8ca66

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