Below are the 2026 figures for every family size, how they compare with 2025, and the basic rules the IRS uses to decide who can claim the credit. It is general information, not advice for your situation, and the IRS tables and your Form 1040 instructions have the exact credit for your income.
Maximum credit by number of children
The EITC depends on earned income, filing status and the number of qualifying children. Here are the maximum amounts for both years.
| Qualifying children | Tax year 2025 | Tax year 2026 | Change |
|---|---|---|---|
| None | $649 | $664 | +$15 |
| One | $4,328 | $4,427 | +$99 |
| Two | $7,152 | $7,316 | +$164 |
| Three or more | $8,046 | $8,231 | +$185 |
The 2025 figures come from the IRS EITC tables page, and the 2026 figures come from Revenue Procedure 2025-32. The IRS release also confirms the $8,231 figure for three or more children.
The 2026 EITC rises in every category, and the credit ends at higher income levels than for 2025. Whether a credit applies, and how large it is, depends on earned income, filing status and the number of qualifying children, so use the IRS tables for exact amounts.
2026 income thresholds
Two kinds of income limits matter. The first is where the credit starts to shrink (the threshold phaseout amount). The second is where it ends (the completed phaseout amount). The IRS says both are measured against adjusted gross income or earned income, whichever is greater.
| Item | None | One | Two | Three or more |
|---|---|---|---|---|
| Credit starts to shrink: single, head of household and other statuses | $10,860 | $23,890 | $23,890 | $23,890 |
| Credit ends: single, head of household and other statuses | $19,540 | $51,593 | $58,629 | $62,974 |
| Credit starts to shrink: married filing jointly | $18,140 | $31,160 | $31,160 | $31,160 |
| Credit ends: married filing jointly | $26,820 | $58,863 | $65,899 | $70,244 |
For comparison, the IRS lists these 2025 cutoffs, where the credit ends: for single and similar filers, $19,104 with no children, $50,434 with one, $57,310 with two and $61,555 with three or more; for joint filers, $26,214, $57,554, $64,430 and $68,675.
Say a single filer with one qualifying child has income of $40,000 in 2026. That is above the $23,890 point where the credit starts to shrink and below the $51,593 point where it ends, so a reduced credit may apply. The exact amount comes from the tables in the Form 1040 instructions, not from this post. This is a hypothetical illustration only.
The investment income limit
Even with low earnings, investment income can disqualify you. For tax year 2026, the EITC is not allowed if certain investment income is more than $12,200, according to Revenue Procedure 2025-32. For 2025 the IRS lists the limit as $11,950.
What counts as earned income
The IRS says earned income includes wages, salaries and tips, income from self-employment, and pay from gig work where no tax was withheld. It does not include interest, dividends, pensions, Social Security benefits, unemployment benefits, alimony or child support.
One note matters for the new deductions. The IRS says to include the full amount of tip and overtime income when you work out earned income for the EITC, even if all or part of it is deductible. Our post on the new deductions for tips and overtime explains how those deductions work.
Basic rules to qualify
According to the IRS, you generally need all of the following:
- Earned income.
- Investment income below the limit.
- A valid Social Security number for you, your spouse if filing jointly, and any child you claim, issued on or before the return due date (including extensions).
- U.S. citizen or resident alien status for the whole year, with limited exceptions the IRS describes.
- No Form 2555 (foreign earned income).
- A filing status the IRS allows, which includes single, head of household, married filing jointly, qualifying surviving spouse and, in limited cases, married filing separately.
If you have a qualifying child
A child must have a valid Social Security number, pass four tests (age, relationship, residency and joint return) and not be claimed by more than one person. For the age test, the IRS says the child must be under 19 at the end of the year and younger than you, or under 24 and a full-time student for at least five months, or any age if permanently and totally disabled. Read the qualifying child rules for the relationship and residency tests.
If you have no qualifying child
The IRS says you may still claim the EITC if you meet the basic rules, lived in the United States for more than half the year, cannot be claimed as someone else's dependent or qualifying child, and are at least 25 but under 65 at the end of the year. On a joint return, at least one spouse has to meet the age rule.
The mid-February refund hold
By law, the IRS says it must wait until mid-February to issue refunds to taxpayers who claim the EITC. This applies to the entire refund. You can still file as soon as the filing season opens. For timing tips, see where is my refund.
Where to get help
For a deeper explainer on the rules, our page on the EITC requirements covers the basics, and the Child Tax Credit page covers the credit many of the same families claim. Free help preparing a return is available from IRS-certified volunteers; see what VITA is.
The final word on every figure above is the IRS. Open Revenue Procedure 2025-32, the EITC tables and Publication 596 from the sources list to confirm the numbers for your tax year.
Sources
Figures, dates and rules in this post were checked against these official pages on October 18, 2026. Open them to confirm the current numbers before you act.
- IRS: Revenue Procedure 2025-32, 2026 earned income credit amounts (PDF)
- IRS: Tax year 2026 annual inflation adjustments (IR-2025-103)
- IRS: Earned income and earned income tax credit (EITC) tables
- IRS: Who qualifies for the Earned Income Tax Credit (EITC)
- IRS: Qualifying child rules for the EITC
- IRS: Earned Income Tax Credit (EITC)
- IRS: Refunds
- IRS: Publication 596, Earned Income Credit (EIC)
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.