Your EITC details
Max credit: $7,316
Wages, salaries, tips, or net self-employment income
EITC uses the lower of earned income or AGI
Your 2026 EITC
Credit phase
| Maximum credit | $7,316 |
| Phase-in ends at | $18,290 |
| Phase-out begins at | $23,890 |
| Income limit | $59,317 |
| Your EITC | $7,082 |
2026 EITC maximum credits
Key EITC rules (2026)
- •Fully refundable — receive the full credit even with $0 tax liability
- •Investment income limit: $$12,200 (cliff — over and you are disqualified)
- •Childless workers must be ages 25-64
- •Cannot file as Married Filing Separately (with limited exceptions)
- •EITC refunds held until mid-February under PATH Act
What is How to Use the EITC Calculator?
The Earned Income Tax Credit (EITC) is a refundable federal tax credit for low- to moderate-income working individuals and families. For 2026, the maximum credit ranges from $664 (no children) to $8,231 (3+ children). The credit is fully refundable — you receive it even if you owe no federal income tax.
How to Use
- Enter your number of qualifying children (0-3+). Children must meet relationship, age, and residency tests.
- Enter your earned income — wages, salaries, tips, or net self-employment income.
- Enter your AGI (Adjusted Gross Income). The EITC uses the lower of earned income or AGI.
- Enter your investment income — must be $12,200 or less to qualify.
- Select your filing status — MFJ filers get higher phase-out thresholds.
- Enter your age — childless workers must be 25-64.
Why Use This Tool?
Tips & Best Practices
- The EITC uses the lower of your earned income or AGI — contributing to a traditional IRA can lower your AGI and increase your credit.
- Self-employed? Your earned income = net Schedule C profit minus half of self-employment tax.
- Investment income over $12,200 disqualifies you entirely — watch out for big capital gains or mutual fund distributions.
- About 20% of eligible taxpayers fail to claim the EITC each year — make sure you file even if you owe no tax.
- EITC refunds are held until mid-February under the PATH Act anti-fraud rule.
Frequently Asked Questions
Can I claim EITC if I am self-employed?
Yes. Net self-employment income from Schedule C qualifies as earned income. Your earned income for EITC equals your net profit minus half of your self-employment tax. You must have positive net profit to qualify.
What counts as investment income for EITC?
Investment income includes interest, dividends, capital gains, rental income, and royalties. For 2026, this must be $12,200 or less. Exceeding this limit disqualifies you entirely — there is no partial credit.
What is a qualifying child for EITC?
A qualifying child must meet three tests: (1) Relationship — your son, daughter, stepchild, foster child, sibling, or descendant. (2) Age — under 19, under 24 if a full-time student, or any age if permanently disabled. (3) Residency — lived with you in the US for more than half the year.
What if my earned income and AGI are different?
The EITC uses the lower of your earned income or AGI to calculate the credit. If you contributed to a traditional IRA or have above-the-line deductions, your AGI may be lower than your earned income, which could result in a larger credit.