The Earned Income Tax Credit (EITC) helps families lower their tax liability, but whether you qualify for it depends on your filing status and your adjusted gross income.
Nearly 20% of eligible filers don't claim the credit, which averaged more than $2,900 last year, and mistakes are exceedingly common.
According to the Tax Policy Center, 28.5% of all claims included errors, primarily in determining whether a child qualifies.
Offers in this section are from affiliate partners and selected based on a combination of engagement, product relevance, compensation, and consistent availability.
The Deluxe plan comes with priority support and live chat, while the paid Pro Support tier adds access to a tax pro, phone support, live screenshare and assistance with federal and state returns
Guarantees 100% accuracy and maximum refund
TaxAct Xpert Assist is available starting at $45
100% accuracy and maximum refund
Terms apply
The Earned Income Tax Credit
What is the Earned Income Tax Credit?
Enacted in 1975, the EITC is intended to benefit low- and middle-income working families and lift many of them out of poverty. The amount you can claim depends on your adjusted gross income and how many qualifying children you have, although workers without a qualifying child can still claim a smaller amount.
To determine if you can claim the credit, you need to calculate your adjusted gross income.
Your adjusted gross income, or AGI, is your total income after subtracting certain adjustments, including:
- Student loan interest
- Alimony payments
- Stock options
- Deductible IRA contributions
- Moving expenses (military only)
- Deductible self-employment taxes
- Penalties on early savings withdrawal
You can calculate your AGI using the IRS EITC Assistant. Have your filing status, income sources and other relevant information on hand.
How much is the Earned Income Tax Credit?
For income earned in 2025 (returns filed in 2026), you can claim up to $8,046, depending on your filing status and the number of qualifying children.
You can't qualify for the EITC if you earned more than $11,600 from investments, even if your other income falls beneath the limits. Members of the military and the clergy have special EITC rules, as do households with children with disabilities.
| Number of children | Maximum EITC | Maximum income: Single/Head of household | Maximum income: Married filing jointly |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3+ | $8,046 | $61,555 | $68,675 |
Source: For tax year 2025
The EITC will increase for tax year 2026 (returns filed in 2027).
| Children | Maximum EITC | Maximum income: Single/Head of household | Maximum income: Married filing jointly |
|---|---|---|---|
| 0 | $664 | $19,540 | $26,820 |
| 1 | $4,427 | $51,593 | $58,863 |
| 2 | $7,316 | $58,629 | $65,899 |
| 3+ | $8,321 | $62,974 | $70,224 |
How to qualify for the EITC
In addition to the income requirement above:
- You must be a U.S. citizen or resident alien
- You must have valid Social Security numbers for yourself, your spouse and any qualifying dependents.
- You must file a tax return even if your income level doesn't require you to.
- Your 2025 investment income can't be above $11,950
- If you're married and filing separately, you and your spouse must either be legally separated and not living together at the end of the tax year or have lived apart during the last six months.
- You haven't earned any income this tax year in a foreign country.
- Nobody is claiming you as a qualifying child on a tax return.
- If you're claiming the EITC without a child, you're at least 25 but under 65 years old. When filing with a spouse, at least one of you must meet the age requirement.
If you are claiming the credit for a child, they also need to meet certain criteria:
- They must be related to you. That can include biological or adopted children, stepchildren, foster children or grandchildren. Your siblings, half-siblings and stepsiblings (or their children) can qualify, too.
- They must be under 19 years old at the end of the tax year and younger than you and your spouse if you're filing jointly. If your child is a full-time student, however, the age limit is 24.
- If the child is "permanently and totally disabled," according to the IRS, there is no age limit to qualify.
- They must have lived with you or your spouse in the U.S. for more than half the year.
Owe back taxes? See if a tax relief company can help
How to claim the Earned Income Tax Credit
If you're claiming the EITC without any dependents, you can just note it on your 1040 or 1040-SR. If you have qualifying children, however, you'll need to attach a Schedule EIC with their Social Security numbers, birth years and other information.
TurboTax lets you claim the credit on its free tier, which it says 37% of taxpayers qualify for.
TurboTax
Free version
If you have a simple Form 1040 return only (no forms or schedules except as needed to claim the Earned Income Tax Credit, Child Tax Credit, student loan interest, and Schedule 1-A), you can file for free yourself with TurboTax Free Edition, or you can file with TurboTax Expert Assist Basic at the listed price. Roughly 37% of taxpayers are eligible.
Guarantee
Guarantees 100% accuracy and maximum refund
Live support
Expert Assist plan includes unlimited assistance and final review. Expert Full Service includes a dedicated expert to complete and file your return.
Tax refund advance loan
Yes
Read our review of TurboTax tax software.
H&R Block's free plan also accepts the EITC, as well as the Child Tax Credit and education credits.
H&R Block
Free version
Yes
Guarantee
Guarantees 100% accuracy and maximum refund
Live support
Live chat available with all paid plans
Tax refund advance loan
Yes
Read our H&R Block tax software review
FAQs
Can you claim the Earned Income Tax Credit if you don't have kids?
You can claim the EITC without a qualifying child if you meet the income requirements for your filing status. You must also be between the ages of 25 and 64 and have resided in the U.S. for over half the year.
In addition, no one can claim you as a dependent or qualifying child on their return.
How much is the Earned Income Tax Credit in 2026?
For tax year 2025, the maximum amount of credit for families with three or more qualifying children is $8,043. If you have two qualifying children, it's $7,152, and if you have one qualifying child, the cap is $4,328.
Filers with no qualifying children who meet the other requirements can receive a credit of up to $$49.
Can I claim the EITC for a previous year?
If you believe you were eligible for the EITC over the past three years but didn't claim it, you can file an amended tax return for that year and claim the money now.
When will I get my EITC refund?
By law, the IRS can't issue refunds to taxpayers who claim the EITC before mid-February, so filers who claimed it should get their refunds beginning in early March.
If you filed a paper return or there are errors on your return, your refund will likely be delayed.
Money matters — so make the most of it. Get expert tips, strategies, news and everything else you need to maximize your money, right to your inbox. Sign up here.
Why trust CNBC Select?
At CNBC Select, our mission is to provide our readers with high-quality service journalism and comprehensive consumer advice so they can make informed decisions with their money. Every tax guide is based on rigorous reporting by our team of expert writers and editors with extensive knowledge of tax software products. While CNBC Select earns a commission from affiliate partners on many offers and links, we create all our content without input from our commercial team or any outside third parties, and we pride ourselves on our journalistic standards and ethics.
Catch up on CNBC Select's in-depth coverage of credit cards, banking and money, and follow us on TikTok, Facebook, Instagram and Twitter to stay up to date.
