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Earned Income Tax Credit Calculator

Free 2026 EITC calculator. See if you qualify for the Earned Income Tax Credit and estimate your refundable credit amount based on income and qualifying children.

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Estimate your 2026 EITC. Numbers are projected from 2025; verify against IRS Rev. Proc. when 2026 is finalized.

Estimated EITC (2026)

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A credit that pays you even when you owe nothing

The Earned Income Tax Credit is one of the most valuable provisions in the tax code for working families, and it is fully refundable. Refundable means that if the credit is larger than the tax you owe, the IRS sends you the difference as a refund. This calculator estimates your 2026 credit from three inputs that drive the result: your earned income, your adjusted gross income, and the number of qualifying children. It is built for low-to-moderate-income workers checking whether they qualify and roughly how much to expect on a Form 1040, and for tax preparers running a quick first pass.

The credit follows a tent shape. It climbs as you earn more, plateaus at a maximum, then phases back down as income rises past a threshold. With three or more qualifying children the 2026 maximum is estimated at about $7,270 in this tool. There is also a hard gate the calculator assumes you clear: if your investment income tops roughly $11,600 for 2026, you are disqualified regardless of how the earned-income math comes out.

Two children, $35,000 of income, filing single

Walk through a single parent with two qualifying children earning $35,000, with AGI also $35,000. Two kids puts the plateau credit at $7,270, and at $35,000 of earnings the parent is past the phase-in, so they start at the full maximum. The phase-out begins at $23,720 for this filing status and reaches zero at $58,500. The reduction is linear across that band, which works out to roughly 20.9 cents of credit lost per extra dollar. Income sits $11,280 above the start, so the reduction is about $2,358, leaving an estimated credit near $4,912.

The marriage-and-income mistakes that wipe out the credit

A few traps catch filers every year. The phase-out uses the larger of earned income or AGI, so a chunk of unemployment, a retirement distribution, or a capital gain can push the AGI figure up and shrink a credit the wages alone would have preserved. Filing as married filing separately disqualifies you outright in most cases. And a child only counts if they meet the relationship, age, residency, and joint-return tests, which the calculator assumes you have already confirmed. The 2026 figures here are projected from 2025 inflation indexing, so treat them as estimates until the IRS publishes the final revenue procedure.

A practical tip: if your income lands near the top of the phase-in, even a small raise can increase your credit, but once you are past the plateau the opposite holds and extra income costs you about 21 cents on the dollar in lost credit on top of any tax. Workers near that edge sometimes benefit from timing a bonus or a Roth conversion into a different year.

Questions filers ask about the EITC

Can I claim the EITC with no children?

Yes, but the amounts are small. The childless credit maxes out around $660 in 2026 and phases out at much lower income levels than the version with children. You generally must be between 25 and 64 years old and not be claimed as a dependent on someone else's return.

Will claiming the EITC delay my refund?

Often, yes. Under the PATH Act, the IRS cannot release a refund that includes the Earned Income Tax Credit before mid-February, even if you file in January. This anti-fraud hold applies to the whole refund, not just the credit portion, so plan around a later arrival if the EITC is part of your return.

Do I need earned income to claim it?

Yes. The credit phases in off earned income such as wages, salary, tips, or net self-employment income, so with zero earned income there is no credit at all, no matter how low your other income is. Pensions, Social Security, unemployment, and investment income do not count as earned income for this purpose, though they can still raise the AGI figure used in the phase-out.

Frequently asked questions

What is EITC?
The Earned Income Tax Credit is a refundable credit for low-to-moderate-income workers. Refundable means you get it even if you owe no tax. Up to ~$7,800 (estimated 2026) with three or more qualifying children.
Investment income limit?
You're disqualified if investment income exceeds ~$11,600 (estimated 2026). This is a hard cap to keep EITC focused on earned-income workers.
Does investment income affect EITC eligibility?
Yes, and the rule is a hard cutoff rather than a phase-out. If your investment income, including dividends, interest, capital gains, and passive rental income, exceeds roughly $11,600 for 2026, you lose the entire credit regardless of your earned income or filing status. Even one dollar above the limit disqualifies you, so check this number before claiming the credit.
Does self-employment income count as earned income for the EITC?
Yes. Net self-employment earnings after deducting the employer-equivalent portion of self-employment tax count as earned income for EITC purposes. This means freelancers, gig workers, and sole proprietors can qualify. Report your net profit on Schedule C and the credit calculation uses that figure in the phase-in just as it would wages from an employer.

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