The Internal Revenue Service (IRS) confirmed that people without children who qualify for the Earned Income Credit may receive up to 664 dollars when filing their Form 1040. The figure corresponds to the inflation adjustments for fiscal year 2026.
The amount comes from Administrative Resolution 2025-32, published by the IRS, which sets the parameters of the Earned Income Credit (EITC) for returns that will be filed in 2027. The update is made every year to reflect inflation.
Who can receive the 664 dollars?
The Earned Income Credit is a refundable tax benefit for low- and middle-income workers. For filers without qualifying children, the maximum amount for fiscal year 2026 will be 664 dollars.
To access the full amount, earned income must reach 8,680 dollars annually. The credit begins to phase out starting at 10,860 dollars for single filers, or 18,140 dollars for married couples filing jointly.
In addition to the income limits, the IRS requires other general requirements to qualify for the childless credit:
- Be between 25 and 64 years old
- Live in the United States for more than half the year
- Not be claimed as a dependent by another person
- Have investment income of less than 12,200 dollars annually
How does this change affect taxpayers?
For workers without children who meet the requirements, the credit represents additional income when filing the return. The exact amount depends on individual income, and not all applicants receive the full 664 dollars.
Those who believe they qualify must file Form 1040, along with Schedule EIC when applicable, during the 2027 tax season. The IRS recommends using the official eligibility tools before filing the return.