EITC Calculator 2026
The 2026 maximum EITC is $8,231 for three or more qualifying children; investment income above $12,200 disqualifies you entirely. Enter earned income and investment income to see phase-in, plateau or phase-out status.
Last updated: October 27, 2026
Qualifying-child age, relationship, residency and SSN rules still require the IRS eligibility test.
Without a qualifying child, you must be at least age 25 but under age 65 at year-end 2026 (for a joint return, either spouse may meet the age test). You generally cannot be someone else’s dependent or qualifying child. Full-time student status under age 24 can be relevant to the qualifying-child test; being a student alone is not a blanket disqualifier. Your home (and your spouse’s on a joint return) must generally be in the U.S. for more than half the year. This calculator does not test these conditions; a displayed amount does not establish eligibility. See IRS Publication 596, Chapter 3, Rules 11–14, including exceptions.
FAQ
What is the maximum 2026 EITC?
The Rev. Proc. table lists $8,231 for three or more qualifying children.
What is earned income?
The estimate adds wages and self-employment income as entered for the phase-in; it does not deduct one-half of self-employment tax.
What is the investment-income limit?
The 2026 limit is $12,200; above it the credit is unavailable.
What makes a qualifying child?
IRS rules cover relationship, age, residency and a valid SSN; this page does not adjudicate those facts.
Why does income phase out the credit?
After the threshold, the applicable phase-out rate reduces the maximum credit until the completed phaseout amount.
Can MFS claim EITC?
Generally no in this simplified checker, apart from statutory separated-spouse exceptions that require facts not collected here.
Methodology
For 2026, Rev. Proc. 2025-32 §4.06 defines the earned-income amount, maximum credit, threshold phaseout and completed phaseout amounts. The table is reproduced in the calculator's formula: no children $8,680 / $664 / $10,860–$19,540 other statuses; one child $13,020 / $4,427 / $23,890–$51,593; two children $18,290 / $7,316 / $23,890–$58,629; three or more $18,290 / $8,231 / $23,890–$62,974. MFJ phaseout starts at $31,160 and completed phaseout is $26,820, $58,863, $65,899 or $70,244 by child tier. The 2026 §32(i) investment-income limit is $12,200.
Phase-in and phase-out rates follow IRC §32(b): 7.65% for no children, 34% for one, 40% for two and 45% for three or more; phase-out rates are 7.65%, 15.98%, 21.06% and 21.06%. Self-employment income is added as entered, without subtracting one-half of self-employment tax. This estimate treats AGI as earned income plus entered investment income and does not determine qualifying-child age, relationship, residency, SSN or special military/clergy rules. MFS is shown as ineligible unless a separated-spouse exception applies.
Sources: IRS Rev. Proc. 2025-32 §4.06; IRC §32; IRS Publication 596 (2025), Chapter 3, Rules 11–14 (latest available edition); IRS EITC qualification page (reviewed October 1, 2026) — accessed October 2026Last updated: October 27, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center