Maximum credit amounts
| Qualifying children | Tax year 2025 | Tax year 2026 |
|---|---|---|
| None | $649 | See IRS Rev. Proc. 2025-32 |
| One | $4,328 | See IRS Rev. Proc. 2025-32 |
| Two | $7,152 | See IRS Rev. Proc. 2025-32 |
| Three or more | $8,046 | $8,231 |
Income limits depend on filing status and number of children. For 2025 they range from roughly $19,000 for a single filer with no children to roughly $69,000 for a married couple filing jointly with three or more children. Use the IRS EITC tables or the EITC Assistant for exact figures.
Basic eligibility rules
- You must have earned income — wages, self-employment income or similar. Unemployment, Social Security, pensions and investment income are not earned income.
- You and your spouse (if filing jointly) need valid Social Security numbers for employment.
- Your filing status cannot be married filing separately (with limited exceptions for separated spouses).
- You must be a U.S. citizen or resident alien all year.
- Investment income must be below a limit ($11,950 for 2025; verify).
- You cannot be a qualifying child of another person.
If you have qualifying children
A qualifying child must meet relationship, age, residency (more than half the year in the U.S. with you) and joint-return tests. Unlike the child tax credit, the EITC child can be older: under 19, under 24 if a full-time student, or any age if permanently and totally disabled. See dependent rules.
If you have no qualifying children
You may still qualify for the smaller childless EITC if you’re generally between 25 and 64, live in the U.S. for more than half the year, and are not a dependent of another person.
How to claim it
Claim the EITC on your Form 1040 and complete Schedule EIC if you have a qualifying child. Software will ask the right questions. The refund cannot be issued before mid-February by law (the PATH Act), even if you file in January. See refund timing.
Avoid improper claims
The IRS sends audit notices for EITC claims more often than for many other credits, usually by mail. Common errors include claiming a child who did not live with you, incorrect filing status, underreported self-employment income, and misstating earned income. If the IRS disallows your EITC, you may need to file Form 8862 to claim it again in future years. Keep records that show where the child lived (school, medical, landlord letters) and your income. Be careful with paid preparers who promise a bigger credit; you remain responsible for what is on your return.
State EITCs
Many states offer their own EITC, usually calculated as a percentage of the federal credit. Check your state’s revenue agency and our state guides.
Free help
VITA volunteers are trained in the EITC. See VITA free tax help.
Frequently asked questions
What is the maximum EITC for 2025?
$649 with no children, $4,328 with one child, $7,152 with two and $8,046 with three or more, according to the IRS. Verify for your year.
Do I need children to claim the EITC?
No. A smaller credit is available to eligible workers without qualifying children who meet age and other requirements.
Why is my EITC refund delayed?
Refunds with the EITC cannot be issued before mid-February by law, and returns claiming it can be reviewed.
Official sources
- IRS: Earned Income Tax Credit (EITC)
- IRS: EITC Assistant
- IRS Topic 601: Earned income credit
- IRS Publication 596: Earned income credit
- IRS: About Form 8862 (EITC after disallowance)
- IRS: Tax year 2026 inflation adjustments
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.