EITC Calculator: Estimate Your Earned Income Tax Credit

How the earned income credit works

The Earned Income Tax Credit rewards work. It is not a flat payment. Instead, it follows a shape that looks like a plateau, with three stages set by federal law in section 32 of the tax code.

1. Phase-in. For each dollar you earn, the credit grows by a fixed percentage: 7.65% with no qualifying children, 34% with one, 40% with two, and 45% with three or more. A single parent of one child who earns $9,000 gets 34% of that, or $3,060.
2. Plateau. Once your earnings reach the “earned income amount,” the credit stops growing and stays at its maximum. For tax year 2026, that point is $8,680 with no children, $13,020 with one child, and $18,290 with two or more.
3. Phase-out. When your income passes the “threshold phase-out amount,” the credit shrinks by 7.65% of the extra income with no children, 15.98% with one child, and 21.06% with two or more. It reaches zero at the “completed phase-out amount.”

The phase-out uses whichever is larger: your earned income or your adjusted gross income (AGI). That way, someone with modest wages but a lot of other income, such as a pension or unemployment benefits, does not get the full credit. The calculator does the same thing.

The percentages are written into the law and do not change. The dollar amounts rise with inflation each year, and the IRS publishes them every fall in a revenue procedure. Married couples who file jointly get a higher phase-out threshold, so the credit lasts further up the income scale for them.

EITC amounts and income limits by tax year

These are the official IRS figures. Tax year 2026 covers income you earn from January to December 2026, reported on the return you file in early 2027. Tax year 2025 is the return most people filed in early 2026.

The investment income limit for tax year 2026 is $12,200. All amounts come from section 4.06 of IRS Revenue Procedure 2025-32.

The tax year 2025 investment income limit is $11,950. These figures are from IRS Revenue Procedure 2024-40 and match the IRS EITC tables page. When you see “up to $8,231” on our site, that is the tax year 2026 maximum. The tax year 2025 maximum was $8,046.

Using the EITC calculator

You need five numbers or choices. Your last pay stub of the year, a W-2, or last year’s return will help.

1. Tax year. Pick 2026 to plan for the return you will file in early 2027. Pick 2025 only if you still need to file a late 2025 return or want to check an amended one. We start on 2026 because the 2025 filing season ended on April 15, 2026, and the extension deadline of October 15, 2026, has passed.
2. Filing status. Single, head of household, and qualifying surviving spouse all share the same limits. Married couples filing jointly have higher limits.
3. Qualifying children. Count only children who pass all of the IRS tests described below. Four or more children get the same credit as three.
4. Earned income. Add up wages, salary, tips, and net earnings from self-employment or gig work. The IRS says to include all tip and overtime income here, even the part you may be able to deduct. Do not count unemployment, Social Security, child support, alimony, pensions, or interest.
5. AGI and investment income. Enter your adjusted gross income only if it is different from your earned income. Then enter interest, dividends, and capital gains. If your investment income is over the limit, the calculator shows $0.

Reading your result

The calculator shows your estimated credit in dollars and tells you which stage of the credit you are in.

• Phase-in: earning more would raise your credit. Each extra $100 adds 34 to 45 dollars if you have children.
• Plateau: you get the maximum for your family size.
• Phase-out: each extra dollar of income lowers the credit a little. The result also shows the income where the credit ends for you.

Your result is an estimate. The IRS uses an EIC table in the Form 1040 instructions that groups income into $50 brackets and works from the middle of each bracket. Our calculator uses your exact income, so its answer can differ from the table by a few dollars. Near the end of the phase-out, the table can show a credit of a few dollars where the formula shows $0. The number on your actual return is the one that counts.

The EITC is one piece of your refund. Your final refund also depends on tax withheld from your pay, the Child Tax Credit, and any tax you owe. Our federal income tax calculator estimates your tax before credits. Families with children should also read our guide to child tax credits, since many families who get the EITC also qualify for that credit. For a full plain-language overview, see our Earned Income Tax Credit guide.

Who qualifies for the credit

The IRS lists basic rules that everyone must meet, plus extra rules depending on whether you have a qualifying child.

Rules for everyone

• You have earned income, and your income is under the limit for your family size.
• Your investment income is at or below the limit for the year.
• You, your spouse if filing jointly, and any child you claim have a Social Security number that is valid for work and issued by the due date of the return, including extensions.
• You are a U.S. citizen or resident alien all year. A nonresident alien for part of the year can qualify only by filing jointly with a spouse who is a citizen or resident and choosing to be treated as a resident.
• You do not file Form 2555 for foreign earned income.

Qualifying children

A child must pass four tests. Age: under 19 at the end of the year, under 24 and a full-time student for at least five months, or any age if permanently and totally disabled. The child must also be younger than you (or your spouse, if filing jointly), unless disabled. Relationship: your son, daughter, stepchild, adopted child, eligible foster child, sibling, half-sibling, step-sibling, or a descendant of any of them, such as a grandchild, niece, or nephew. Residency: the child lived with you in the United States for more than half the year. Joint return: the child generally cannot file a joint return for the year. Only one person can claim the same child.

Workers without a qualifying child

You can still get a smaller credit if you lived in the United States for more than half the year, cannot be claimed as someone else’s dependent or qualifying child, and are at least 25 but under 65 at the end of the year. On a joint return, only one spouse needs to meet the age rule.

Married filing separately

Married people who file separate returns can claim the EITC only under a special rule for separated spouses. You must have a qualifying child who lived with you for more than half the year. You must also have lived apart from your spouse for the last six months of the year, or be legally separated under a written agreement or decree and not living together at the end of the year. If that fits you, choose the first filing status in the calculator, because the same limits apply. If it does not fit, you cannot claim the credit on a separate return. The IRS page on who qualifies for the EITC explains each rule, and the free EITC Assistant walks you through them.

When EITC refunds arrive

A federal law called the PATH Act requires the IRS to hold refunds on returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit until mid-February. The hold applies to your whole refund, not just the credit. It gives the IRS time to check wages against W-2 forms and stop fraud.

So even if you file in late January, expect your refund after mid-February. In recent years, the IRS has said most early filers who chose direct deposit and had no problems with their return received these refunds by about the end of February or the first days of March. The IRS posts its exact estimate each filing season, and you can follow your own refund with Where’s My Refund?. Mistakes, missing forms, or an IRS review can add weeks. Be careful with tax-time loans or “refund advance” offers, and read every fee before you agree to anything.

How to claim the credit on your return

There is no separate application. You claim the EITC by filing a federal tax return, Form 1040 or Form 1040-SR, even if your income is so low that you would not otherwise have to file.

1. Gather your papers. W-2 forms, 1099 forms for gig or contract work, records of self-employment income and costs, and Social Security cards for everyone on the return.
2. Add Schedule EIC if you have a qualifying child. It lists each child’s name, Social Security number, birth year, relationship, and months lived with you. You do not need it if you claim the credit without a child.
3. Complete Schedule 3-A for tax year 2026. The IRS says that starting with tax year 2026, people claiming the EITC must complete Schedule 3-A, Federal Public Benefit. Your tax software or preparer will include it.
4. Choose direct deposit. It is the fastest way to get your refund once the PATH Act hold ends.
5. Keep your records. If the IRS sends a letter asking you to prove a child lived with you, school, medical, or lease records help.

Missed the credit before? You generally have three years from the original due date to file a past-year return or an amended return (Form 1040-X) and claim it. The IRS page on how to claim the EITC lists the current deadlines.

Free tax help and filing options

You should not have to pay to claim a credit meant for people with modest income. Two IRS programs help for free.

Volunteer sites usually open in late January or early February. Bring photo ID, Social Security cards, all W-2 and 1099 forms, and last year’s return. If you choose a paid preparer instead, ask the full price up front and never sign a blank return.

Related guides

• Earned Income Tax Credit: who qualifies and how to claim
• Child tax credits: amounts and how to claim
• Federal income tax calculator
• IRS tax refunds: timing and tracking

Frequently asked questions

This calculator gives an estimate for general information only and is not tax advice. National Relief Program is an independent website, not a government agency. Claiming the EITC is free; your tax return decides the final amount.