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Families with two qualifying children can get up to $7,316 from the Internal Revenue Service for tax year 2026 through the Earned Income Tax Credit. They’ll claim it when they file their Form 1040 in 2027, and the money will be deposited straight into their bank account with their tax refund.
The IRS set that amount, along with the credit’s income limits, in Revenue Procedure 2025-32. The document was published in the Internal Revenue Bulletin on Nov. 3, 2025.
The earned income tax credit, or EITC, is a federal tax break for working people with low to moderate incomes. The two-child figure is not the highest. Families with three or more qualifying children can get up to $8,231, families with one child up to $4,427, and workers with no qualifying children up to $664.
These amounts are based on income earned from Jan. 1 to Dec. 31, 2026. They don’t apply to the 2025 returns filed this year. They apply to the returns filed during the 2027 tax season.
What are the requirements for families to get up to $7,316 from the IRS on Form 1040?
To qualify, a family needs earned income in 2026. That means money from work, such as wages, salaries, tips or self-employment earnings. Its income must also stay under a ceiling that depends on its filing status and number of qualifying children.
The IRS measures that ceiling using adjusted gross income, or AGI, which is total income minus certain adjustments. If a family’s earned income is higher than its AGI, the IRS uses that number instead. For 2026, the credit drops to zero at these amounts:
- Two qualifying children: $65,899 for married couples filing jointly and $58,629 for all other filing statuses, such as single or head of household.
- Three or more qualifying children: $70,244 for joint filers and $62,974 for all other filers.
- One qualifying child: $58,863 for joint filers and $51,593 for all other filers.
- No qualifying children: $26,820 for joint filers and $19,540 for all other filers.
Two other rules apply. Investment income, such as interest and dividends, can’t top $12,200 in 2026, or the credit is lost entirely. Married people who file separately can use the limits for other filing statuses only if they meet IRS rules for separated spouses.
Families claim the credit on Form 1040 or Form 1040-SR, the version for seniors, even if they aren’t otherwise required to file a return. Those claiming it for a qualifying child must also attach Schedule EIC. Workers without a qualifying child don’t need it.
How much of the $7,316 does the IRS grant each family?
The credit is not a flat amount. For a family with two qualifying children, it grows by 40 cents for each dollar earned. Once earnings reach $18,290, the credit hits the $7,316 maximum.
The family keeps the full amount until income passes $31,160 for joint filers or $23,890 for other filers. Beyond that, the credit shrinks by roughly 21 cents for each additional dollar until it disappears at the limits listed above.
For example, a married couple with two children and $28,000 in wages would get the full $7,316. A single parent with two children earning $40,000 would get about $3,900. The Form 1040 instructions include IRS tables showing the exact credit for each income level.
The same three stages apply to other households, but the turning points change:
- One qualifying child: The maximum is reached at $13,020 in earnings. The credit starts shrinking above $31,160 for joint filers or $23,890 for other filers.
- Three or more qualifying children: The maximum is reached at $18,290 in earnings. The credit starts shrinking at the same points as for two-child families.
- No qualifying children: The maximum is reached at $8,680 in earnings. The credit starts shrinking above $18,140 for joint filers or $10,860 for other filers.
When does the IRS deposit the money into families’ bank accounts?
The earned income tax credit is refundable, so a family can receive it even if it owes little or no income tax. The credit first covers any tax owed, and whatever is left is added to the refund from the 2026 return.
That refund is moving to electronic payment. President Donald Trump signed Executive Order 14247 on March 25, 2025. Under it, the U.S. Department of the Treasury and the IRS began phasing out paper refund checks Sept. 30, 2025, to the extent permitted by law.
By law, the IRS can’t issue refunds that include the EITC before mid-February. After that, the agency says most direct deposit refunds are issued in less than 21 days, while mailed ones can take six weeks or longer. Filers can track their refund with Where’s My Refund? or the IRS app.
To get the money by direct deposit, filers enter their bank’s routing number and their account number on the return. For those without a bank account, the IRS lists these options:
- Open an account at a bank or credit union. Resources are available at FDIC.gov/GetBanked and MyCreditUnion.gov.
- Use a mobile app or prepaid debit card that has a routing and account number. Filers should confirm the correct numbers with the provider.
- Use a Treasury-sponsored alternative. Taxpayers without access to digital payment options may be eligible for these alternatives, and the IRS says it will release details as the transition moves forward.