What are the income limits set by the IRS for the Earned Income Tax Credit and how much could the refunds be

Those who complete and file their tax return with the Internal Revenue Service (IRS) can claim tax credits and deductions, as long as they meet the corresponding requirements.

In the case of credits, some may be partially or fully refundable, which means that the amount that exceeds the tax liability may be returned to the taxpayer, even through a deposit into their bank account.

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What is the Earned Income Tax Credit?

The Earned Income Tax Credit, also known as EITC by its English name, is a tax benefit aimed at low- and moderate-income workers and families.

It is a refundable credit that allows a taxpayer to reduce the amount of taxes they must pay and even receive a refund when the credit exceeds their tax liability.

The amount each person can claim depends mainly on annual income, their filing status, and the number of children who meet IRS requirements.

What are the requirements to claim it on the Tax Return?

The IRS establishes a series of general conditions that those who wish to claim the EITC must meet:

• Have earned income from a job or self-employment.
• Have an annual income below the limits established by the IRS.
• Have a valid Social Security number (SSN) for work.
• Be a U.S. citizen or resident alien for the entire tax year.
• Not file Form 2555, related to income earned abroad.
• Have investment income that does not exceed US$12,200 during the 2026 tax year.
• Meet special conditions if married but separated from your spouse and not filing a joint return.

What are the income limits?

For tax year 2026, the IRS established different annual income limits according to the taxpayer’s filing status and the number of children. These values represent the income levels at which the credit drops to zero. In addition, as these amounts are reached, the credit begins to phase out.

• No children:
• • Solteros y otros estados civiles elegibles: US$19.540.
  • Casados con declaración conjunta: US$26.820.
• 1 child:
• • Solteros y otros estados civiles elegibles: US$51.593.
  • Casados con declaración conjunta: US$58.863.
• 2 children:
• • Solteros y otros estados civiles elegibles: US$58.629.
  • Casados con declaración conjunta: US$65.899.
• 3 children or more:
• • Solteros y otros estados civiles elegibles: US$62.974.
  • Casados con declaración conjunta: US$70.244.

How much is the credit depending on the number of children?

The IRS establishes that the maximum amount of the EITC depends on the number of qualifying children, and for tax year 2026, the following amounts were set:

• No children: up to US$664.
• One child: up to US$4,427.
• Two children: up to US$7,316.
• Three or more children: up to US$8,231.

The amount a person actually receives depends on their income and their tax situation.