What is the maximum EITC for 2026?

The maximum 2026 Earned Income Tax Credit is about $649 with no children, $4,328 with one child, $7,152 with two children, and $8,046 with three or more qualifying children. The credit phases in, plateaus at these maximums, then phases out.

How does the EITC phase in and out?

The credit grows as a percentage of earned income — 7.65% with no kids up to 45% with three or more — until it hits the tier maximum. As income rises past the phase-out threshold, it shrinks by the phase-out rate (15.98% to 21.06%) until it reaches zero.

Does the EITC use earned income or AGI?

Both. The phase-in is based on earned income (wages and self-employment). The phase-out uses the greater of your earned income and AGI, which can reduce the credit when investment or other income pushes your AGI above the earned amount.

Why is my EITC zero at higher incomes?

Each tier has an income ceiling where the phase-out fully eliminates the credit. With no children that happens around $19,000 of income; with three or more children the credit can extend toward the high $50,000s. Above your tier's ceiling the EITC is zero.

Earned Income Tax Credit (EITC) Calculator

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This calculator estimates your 2026 federal Earned Income Tax Credit (EITC) — a refundable credit for working people with low to moderate income. It applies the official rates and thresholds by number of qualifying children.

How it works

The EITC phases in with earned income, plateaus at a maximum, then phases out based on the greater of earned income and AGI:

phaseIn = min(earnedIncome * rate, maxCredit)
income  = max(earnedIncome, AGI)
credit  = max(0, phaseIn - max(0, income - phaseStart) * phaseRate)

The 2026 parameters by qualifying children are: no children — 7.65% rate, $649 max, phase-out from $10,620; one child — 34% rate, $4,328 max, 15.98% phase-out from $23,350; two children — 40% rate, $7,152 max, 21.06% phase-out from $23,350; three or more — 45% rate, $8,046 max, 21.06% phase-out from $23,350 (single/HoH starts).

Example

A single parent with two children earning $20,000 (AGI also $20,000): the phase-in is 20,000 * 40% = $8,000, capped at the $7,152 maximum. Income of $20,000 is below the $23,350 phase-out start, so there is no reduction. The estimated EITC is the full $7,152.

Notes

Estimate only — not tax advice. Uses 2026 EITC rates and maximums by number of qualifying children with the single/head-of-household phase-out starts; married-filing-jointly thresholds are higher. Eligibility also depends on investment-income limits, valid Social Security numbers, and filing status that this tool does not verify. Confirm with the IRS at irs.gov.