2026 tax year
Earned income credit calculator
A refundable credit for working households, worth up to $8,231 with three children.
The earned income tax credit (EITC) rewards work at lower incomes. It phases in as you earn, plateaus at a maximum, then phases out. So both too little and too much earned income shrink it. It is fully refundable: you receive it even if you owe no income tax. This estimates it from your earned income, family size and investment income.
Over $12,200 disqualifies you.
Enter your earned income and family size.
Worked example, a single parent with one child
The credit is not flat. It grows with each dollar earned up to a plateau, then falls away. For one child, single, in 2026:
| Earned income | EITC | Where on the curve |
|---|---|---|
| $8,000 | $2,720 | Phasing in (34% of earnings) |
| $22,000 | $4,427 | At the maximum |
| $51,593+ | $0 | Fully phased out |
At $8,000 the credit is only $2,720, 34% of what was earned, because it is still phasing in. Earning more here increases the credit, up to the $4,427 maximum. A childless worker earning $12,000 gets just $577: the childless EITC is far smaller and phases out much sooner.
Questions
How much is the EITC worth?
For 2026 the maximum is $664 with no children, $4,427 with one, $7,316 with two, and $8,231 with three or more. You only reach the maximum in the plateau range; below it the credit is a percentage of your earnings, and above it the credit falls.
Can investment income disqualify me?
Yes. If your investment income, interest, dividends, capital gains, exceeds $12,200 in 2026, you cannot claim the EITC at all, no matter how low your earned income. It is a hard cutoff, not a phase-out.
Is the EITC refundable?
Fully. Unlike a non-refundable credit that only cancels tax you owe, the EITC is paid to you even if your tax is zero. For many working families it is the largest single line on the refund.
Does marriage change the EITC?
Yes, married filing jointly raises the phase-out, so a married couple keeps the credit to a higher income than a single filer with the same children. For one child in 2026 the credit runs out at $51,593 single but $58,863 for a couple. This calculator uses the exact 2026 figures for every filing status.
Who counts as a qualifying child?
Broadly, your child, stepchild, foster child, sibling or their descendant, under 19 (or 24 if a full-time student, or any age if permanently disabled), who lived with you more than half the year. The IRS rules have detail the calculator does not, it uses only the count.
Related tools
- Child tax credit calculator often claimed alongside the EITC
- Child & dependent care credit
- 1099 tax calculator self-employment counts as earned income
Estimate for the 2026 tax year. The IRS EITC Assistant is the authoritative eligibility check. Not tax advice.