Earned Income Tax Credit (EITC) Calculator
Calculate Earned Income Tax Credit eligibility and amount for workers with low to moderate income. Fully refundable.
Income & Filing Status
EITC based on earned income from work (wages, self-employment).
Children & Dependents
EITC amounts: $632 (0), $4,216 (1), $6,960 (2), $7,830 (3+).
Additional Eligibility
Investment income must be under $$11600 for EITC eligibility.
2026 EITC Limits
Number of Children1
Maximum Credit$$4216
Phase-in Rate34.0%
Max AGI (Single)$$46560
Investment Income Limit$$11600
EITC Calculation
Earned Income$$20000.00
AGI$$20000.00
Credit Phase:
Phase-out: Credit decreasing toward $0
Calculated EITC$$3216.80
Eligible for EITC
All eligibility requirements met. Earned Income Credit: $$3216.80. Fully refundable - received even with zero tax liability. Investment income: $$0.00 (under $$11600). File Schedule EIC with Form 1040.
Final Credit Summary
Calculated EITC
$$3216.80
Eligible Credit
$$3216.80
Refundable (100%)
$$3216.80
EITC is fully refundable. Received even if tax is zero.
EITC Eligibility Rules
Income: Earned income and AGI under limits (varies by children)
Investment: Investment income under $$11600
Filing: Cannot file MFS (must be MFJ, Single, HoH, QW)
SSN: Valid SSN for you, spouse, and qualifying children
Citizenship: US citizen or resident alien entire year
Age (0 children): Age 25-64, not dependent of another
Residency: Lived in US more than half the year
Qualifying Child for EITC
Age: Under 19, or under 24 if full-time student, or any age if permanently disabled
Relationship: Son, daughter, stepchild, foster child, sibling, or descendant
Residency: Lived with you in US more than half the year
Joint Return: Cannot file joint return (unless only for refund)
SSN: Valid SSN required for child
EITC Benefits
Largest refundable credit for working families. Up to $7,830 for 3+ children. Fully refundable - received even with zero tax. Reduces poverty for working families. Can receive advance payments (limited). Many eligible workers don't claim - check eligibility. IRS calculates EITC for you if asked.
Key Points
Must have earned income from work. Limits vary by children and filing status. Investment income must be under $11,600. 0 children requires age 25-64. Fully refundable credit. Phase-in: credit increases with earnings. Phase-out: credit decreases at higher income. Schedule EIC required. IRS Free File helps calculate. Many low-income workers eligible but don't claim.