Earned Income Tax Credit 2026: who qualifies and how much
The Earned Income Tax Credit (EITC) is one of the biggest tax breaks for working people with low to moderate income. For 2026 it's worth up to $8,231, and you can get it even if you owe no tax.
2026 credit amounts and income limits
| Children | Maximum credit | Earn this to get the maximum | Credit ends: single or head of household | Credit ends: married filing jointly |
|---|---|---|---|---|
| No qualifying children | $664 | $8,680 | about $19,540 | about $26,820 |
| 1 child | $4,427 | $13,020 | about $51,593 | about $58,863 |
| 2 children | $7,316 | $18,290 | about $58,629 | about $65,899 |
| 3 or more children | $8,231 | $18,290 | about $62,974 | about $70,244 |
For tax year 2026 (returns filed in 2027). The credit grows as you earn more, stays at the maximum for a while, then shrinks to zero at the income shown. Limits are rounded, so check the IRS tables for exact amounts.
Who qualifies
- You worked and earned income from a job or self-employment.
- Your income is below the limits above, and your investment income (like interest and dividends) is $12,200 or less for 2026.
- You, your spouse if filing jointly, and any children you claim have Social Security numbers valid for work.
- Your filing status isn't married filing separately, with a narrow exception for some separated spouses.
- With no qualifying child, you must be 25 to 64 and have lived in the U.S. more than half the year.
Who counts as a qualifying child
Your son, daughter, stepchild, foster child, sibling or a descendant of one of them (like a grandchild or niece) who is under 19 at the end of the year, or under 24 and a full-time student, or any age if permanently disabled. The child must have lived with you in the U.S. for more than half the year.
How to get it
Claim it when you file your federal tax return. Many states add their own earned income credit on top. Free help is available through the IRS Volunteer Income Tax Assistance (VITA) program and IRS Free File if you qualify. Refunds that include the EITC can't be issued before mid-February by law.
Questions
Can I get the EITC with no children?
Yes, if you're 25 to 64 and your income is low enough. The 2026 maximum is $664.
Does the EITC count as income for benefits?
Federal law says tax refunds, including the EITC, don't count as income for federal benefits like SNAP or Medicaid, and don't count as resources for 12 months.
I didn't claim it in past years. Can I still get it?
Usually you can file or amend a return for up to three years back to claim a credit you missed.
Related
Sources
- IRS · Earned Income Tax Credit rules
- IRS · Free tax help (VITA)
- Current Federal Tax Developments · 2026 amounts from IRS Revenue Procedure 2025-32
General information for planning, not financial, tax or legal advice. Figures are estimates for 2026 and can change. Leftover Planner is not affiliated with the IRS or any government agency.