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The Internal Revenue Service has set the inflation-adjusted amounts for the Earned Income Tax Credit (EITC) for tax year 2026. The maximum credit will increase to $8,231, up from $8,046 for the previous tax year.
The higher amount will apply to tax returns filed in 2027. However, not every worker will qualify for the maximum credit. The amount depends on income, filing status, and the number of qualifying children claimed on the return.
Who could receive the $8,231 maximum?
The $8,231 maximum EITC is available to eligible taxpayers with three or more qualifying children for tax year 2026. Taxpayers with fewer qualifying children have lower maximum amounts.
For 2026, the maximum credit is $4,427 for one qualifying child, $7,316 for two qualifying children, and $8,231 for three or more. A taxpayer without qualifying children can receive a maximum of $664.
What are the income limits?
For taxpayers with three or more qualifying children, the credit begins to phase out once adjusted gross income or earned income exceeds $23,890 for most filing statuses. For married couples filing jointly, the threshold is $31,160.
The credit is completely phased out at $62,974 for taxpayers in the other filing-status category and $70,244 for married couples filing jointly. These limits apply to adjusted gross income or earned income, whichever is greater.
What other requirements apply?
The EITC is designed for low- to moderate-income workers and families. To qualify, taxpayers generally need earned income, a valid Social Security number and must meet the IRS rules concerning citizenship or residency, filing status and qualifying children.
The IRS also sets an investment-income limit. For tax year 2026, taxpayers must have investment income of $12,200 or less to qualify for the EITC.
A qualifying child must also meet specific IRS requirements involving their relationship to the taxpayer, age, residency and whether they file a joint return.
When can taxpayers claim the credit?
The $8,231 maximum applies to tax year 2026, meaning eligible taxpayers will generally claim it when they file their federal income tax returns in 2027.
The IRS requires taxpayers to file a federal tax return to claim the EITC, even in some cases when they otherwise would not have been required to file.
The credit can reduce the amount of federal income tax owed and, because the EITC is refundable, may increase a taxpayer’s refund if the credit exceeds their tax liability.