What is the maximum EITC for 2026?

The maximum 2026 Earned Income Tax Credit is about $649 with no children, $4,328 with one child, $7,152 with two children, and $8,046 with three or more qualifying children. The credit phases in, plateaus at these maximums, then phases out.

How does the EITC phase in and out?

The credit grows as a percentage of earned income — 7.65% with no kids up to 45% with three or more — until it hits the tier maximum. As income rises past the phase-out threshold, it shrinks by the phase-out rate (15.98% to 21.06%) until it reaches zero.

Does the EITC use earned income or AGI?

Both. The phase-in is based on earned income (wages and self-employment). The phase-out uses the greater of your earned income and AGI, which can reduce the credit when investment or other income pushes your AGI above the earned amount.

Why is my EITC zero at higher incomes?

Each tier has an income ceiling where the phase-out fully eliminates the credit. With no children that happens around $19,000 of income; with three or more children the credit can extend toward the high $50,000s. Above your tier's ceiling the EITC is zero.

What is the Earned Income Tax Credit (EITC) Calculator?

Estimate your 2026 Earned Income Tax Credit using the official credit rates and phase-out by number of qualifying children (0–3+). Applies the credit rate, plateau, and phase-out rate to earned income and AGI to show your estimated refundable EITC. It runs free in your browser on Gera Tools, with nothing uploaded.

Earned Income Tax Credit (EITC) Calculator

Name: Earned Income Tax Credit (EITC) Calculator
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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This calculator estimates your 2026 federal Earned Income Tax Credit (EITC) — a refundable credit for working people with low to moderate income. It applies the official rates and thresholds by number of qualifying children.

Who qualifies for the EITC

The EITC is a refundable credit, meaning it can reduce your tax below zero and result in a refund even if you owe no federal income tax. Broad eligibility rules for 2026:

You must have earned income — wages, salaries, tips, or net self-employment income. Investment income, Social Security, and unemployment benefits are not earned income.
Your adjusted gross income (AGI) must fall below the income limit for your tier and filing status.
You must have a valid Social Security Number for yourself, your spouse (if married filing jointly), and any qualifying children claimed.
You cannot file as married filing separately.
You cannot have investment income exceeding $11,950 (approximately, for 2026 — this limit is inflation-adjusted annually). This limit is what causes the EITC to be zero for people with significant capital gains or dividends even at modest earned income levels.
A qualifying child must meet age, relationship, and residency tests. A child must be under 19 (or under 24 if a full-time student), related to you, and have lived with you for more than half the year.

How it works

The EITC phases in with earned income, plateaus at a maximum, then phases out based on the greater of earned income and AGI:

phaseIn = min(earnedIncome * rate, maxCredit)
income  = max(earnedIncome, AGI)
credit  = max(0, phaseIn - max(0, income - phaseStart) * phaseRate)

The 2026 parameters by qualifying children are: no children — 7.65% rate, $649 max, phase-out from $10,620; one child — 34% rate, $4,328 max, 15.98% phase-out from $23,350; two children — 40% rate, $7,152 max, 21.06% phase-out from $23,350; three or more — 45% rate, $8,046 max, 21.06% phase-out from $23,350 (single/HoH starts).

Example

A single parent with two children earning $20,000 (AGI also $20,000): the phase-in is 20,000 * 40% = $8,000, capped at the $7,152 maximum. Income of $20,000 is below the $23,350 phase-out start, so there is no reduction. The estimated EITC is the full $7,152.

The phase-in, plateau, and phase-out structure

The EITC is shaped like a trapezoid when graphed against income. Understanding the three zones helps you plan:

Phase-in zone: credit grows from zero as earned income rises. People with very low income get a smaller credit simply because the phase-in percentage applies to a smaller base. A worker earning $5,000 with one child gets 34% × $5,000 = $1,700, less than the maximum.

Plateau: once earned income exceeds a threshold, the credit reaches its maximum and stays flat for a range of income. This is the sweet spot where extra income does not reduce the credit at all.

Phase-out zone: once income (the greater of earned income and AGI) exceeds the phase-out start, the credit shrinks. For a single parent with two children in 2026, every dollar of income above approximately $23,350 reduces the credit by about 21 cents until it reaches zero around $55,000–$57,000.

The married-filing-jointly thresholds are several thousand dollars higher than the single/HoH thresholds shown in this calculator, giving married couples more room before the phase-out begins.

Notes

Estimate only — not tax advice. Uses 2026 EITC rates and maximums by number of qualifying children with the single/head-of-household phase-out starts; married-filing-jointly thresholds are higher. Eligibility also depends on investment-income limits, valid Social Security numbers, and filing status that this tool does not verify. Confirm with the IRS at irs.gov.