Quick answer
For tax year 2026—the return normally filed in 2027—the IRS inflation-adjustment table sets the maximum Earned Income Tax Credit from $664 with no qualifying child to $8,231 with three or more qualifying children. The credit depends on earned income, adjusted gross income, filing status, and qualifying-child rules.
Key takeaways
- The 2026 investment-income limit is $12,200.
- The table is for tax year 2026, not returns filed during calendar year 2026 for tax year 2025.
- Use the IRS EITC Qualification Assistant before relying on an estimate.
Tax year 2026 EITC amounts and phaseout endpoints
| Qualifying children | Earned income amount | Maximum credit | Credit fully phases out — other filing statuses | Credit fully phases out — married filing jointly |
|---|---|---|---|---|
| No qualifying child | $8,680 | $664 | $19,540 | $26,820 |
| 1 qualifying child | $13,020 | $4,427 | $51,593 | $58,863 |
| 2 qualifying children | $18,290 | $7,316 | $58,629 | $65,899 |
| 3 or more qualifying children | $18,290 | $8,231 | $62,974 | $70,244 |
The “earned income amount” is the level at which the maximum credit is first available under the IRS table; it is not an income cap. The completed phaseout amount is where the credit reaches zero.
Basic qualification checkpoints
- You must have earned income and meet the applicable adjusted-gross-income limit.
- Your investment income must not exceed $12,200 for tax year 2026.
- You, a spouse on a joint return, and qualifying children must meet Social Security number rules.
- A qualifying child must meet IRS relationship, age, residency, and joint-return tests. Different rules apply when claiming EITC without a qualifying child.
How to claim the EITC
File a federal income-tax return even if you otherwise are not required to file. If you claim a qualifying child, complete Schedule EIC as required. The IRS EITC hub links to the qualification assistant, child rules, earned-income tables, and filing guidance.
Common mistakes
- Using a 2026 filing-season table when the return is for a different tax year.
- Both parents claiming the same child.
- Counting income that is not earned income, or omitting self-employment income.
- Assuming the maximum credit is available at the phaseout limit.
Related guides
Official sources
- IRS — Revenue Procedure 2025-32 in Internal Revenue Bulletin 2025-45
- IRS — Earned Income Tax Credit
- IRS — 2026 inflation adjustments
Editorial status: This guide has been checked against the cited official sources. Independent subject-matter review has not been completed. Fact-checked against the linked primary sources on July 27, 2026. The Guru Gazette is independent and is not affiliated with any government agency. This is general information, not individualized benefits, tax, legal, medical, or insurance advice.
[…] EITC 2026: amounts & who qualifies […]
[…] EITC 2026: Earned Income Tax Credit Amounts, Who Qualifies + How to Claim […]