En esta noticia
Millions of workers and families could receive a significant tax benefit in 2026 through the Earned Income Tax Credit (EITC), a refundable federal credit designed to help people with low to moderate incomes. For the 2026 tax year, the maximum credit rises to $8,231 for taxpayers with three or more qualifying children.
The amount is not the same for everyone. The IRS determines eligibility based on earned income, adjusted gross income, filing status, the number of qualifying children and other requirements.
How much can taxpayers receive from the EITC in 2026?
The maximum EITC amounts for tax year 2026 are:
- $8,231 for taxpayers with three or more qualifying children.
- $7,316 for taxpayers with two qualifying children.
- $4,427 for taxpayers with one qualifying child.
- $664 for taxpayers with no qualifying children.
The $8,231 figure represents the maximum credit, not a guaranteed payment. The actual amount depends on each taxpayer’s income and circumstances.
Because the EITC is refundable, an eligible taxpayer can potentially receive money back even if the credit exceeds the amount of federal income tax owed.
Who can qualify for the EITC?
The IRS establishes several basic requirements. Generally, taxpayers must have earned income, have a valid Social Security number and meet the applicable income and filing rules. They also must be a U.S. citizen or resident alien for the entire year under the general rules.
Earned income generally includes money received from working for an employer, being self-employed or operating a business or farm.
The credit can be claimed by some taxpayers without qualifying children, although additional age and residency requirements apply.
What are the 2026 income limits?
The IRS has established different income thresholds depending on the number of qualifying children and filing status.
For taxpayers with three or more qualifying children, the EITC begins phasing out above $23,890 for most filing statuses and above $31,160 for married couples filing jointly. The credit disappears at $62,974 for most filing statuses or $70,244 for married couples filing jointly.
For taxpayers with two qualifying children, the completed phaseout occurs at $58,629 for most filing statuses and $65,899 for married couples filing jointly.
With one qualifying child, the completed phaseout occurs at $51,593 for most filing statuses and $58,863 for married couples filing jointly.
For taxpayers without qualifying children, the completed phaseout is $19,540 for most filing statuses and $26,820 for married couples filing jointly.
What about taxpayers with no children?
It is possible to claim the EITC without a qualifying child, but the rules are different.
The taxpayer generally must be at least 25 years old but under 65 at the end of the tax year. If married and filing jointly, at least one spouse must meet the age requirement. The taxpayer must also have lived in the United States for more than half of the year and cannot be claimed as another person’s qualifying child or dependent.
The maximum credit in this category is $664 for 2026.
The investment income limit also matters
Having a qualifying level of earned income is not enough by itself. The IRS also limits the amount of investment income a taxpayer can have and still receive the EITC.
For tax year 2026, the investment-income limit is $12,200. Taxpayers whose investment income exceeds that amount cannot claim the credit.
This can include certain types of income from investments, so taxpayers should consider all applicable sources of income when determining eligibility.
Do you need to file a tax return?
Yes. To claim the EITC, an eligible taxpayer generally must file a federal income tax return, even in some situations where they otherwise would not be required to file.
Those claiming the credit for a qualifying child must also complete Schedule EIC and include it with their Form 1040 or Form 1040-SR.