EIC Calculator 2026 — Earned Income Tax Credit Estimator
Estimate your federal Earned Income Tax Credit (EITC/EIC) from earned income, filing status, and qualifying children — using IRS Revenue Procedure 2025-32 figures for tax year 2026 (2025 figures also available).
Your situation
Estimates only — not tax advice. Verify with the IRS EITC Assistant before filing.
EIC parameters by tier
How the estimate is calculated
The credit follows a trapezoid: it phases in at a fixed percentage of each earned dollar, holds at a maximum plateau, then phases out at a fixed percentage above an income threshold until it reaches $0.
- Phase-in: credit = phase-in rate × earned income, up to the earned income amount.
- Plateau: credit = maximum credit, until the phase-out threshold.
- Phase-out: credit = maximum − phase-out rate × (income − threshold), floored at $0.
- The IRS worksheet computes the credit twice — once on earned income, once on AGI — and takes the smaller. This calculator does exactly that.
- Results round to the nearest whole dollar. The official IRS EIC Table uses $50 income brackets, so a table lookup may differ by a few dollars from this continuous formula.
Simplifications disclosed: qualifying-child relationship/residency tests, the separated-spouse exception, and disability/student age rules are summarized in the FAQ, not fully modeled. Estimates only — not tax advice.
EIC questions, answered
What is the Earned Income Tax Credit (EIC)?
The Earned Income Tax Credit (EIC, also called EITC) is a refundable federal tax credit for people who work and have low to moderate income. Refundable means that if the credit is larger than the tax you owe, the IRS pays you the difference as a refund. The amount depends on your earned income, filing status, and number of qualifying children. This page estimates the credit; it is not tax advice.
What is the maximum EIC for 2026?
For tax year 2026, the maximum credits are $664 with no qualifying children, $4,427 with one child, $7,316 with two children, and $8,231 with three or more children (IRS Revenue Procedure 2025-32). For 2025 the maximums are $649, $4,328, $7,152, and $8,046. You only get the maximum inside the plateau income range for your tier.
Example: single, 2 children, $25,000 income — how much EIC?
Example computed with 2026 figures: a single filer with 2 qualifying children and $25,000 of earned income is in the phase-out zone (phase-out starts at $23,890). Credit = $7,316 − 21.06% × ($25,000 − $23,890) = $7,316 − $233.77 = $7,082.24, rounded to $7,082. Change any input above to recompute instantly.
Example: 1 child, $8,000 income — how much EIC?
Example with 2026 figures: one qualifying child and $8,000 of earned income is in the phase-in zone (full credit starts at $13,020). Credit = 34% × $8,000 = $2,720. Every extra dollar earned adds 34 cents of credit until income reaches $13,020, where the $4,427 maximum kicks in.
Why did my EIC go down when my income went up?
That is the phase-out working as designed. Example with 2026 figures (single, 2 children): at $24,000 the credit is $7,293; at $30,000 it is $6,029 — a drop of $1,264. Above the $23,890 threshold, each extra dollar of income reduces the credit by 21.06 cents. The credit reaches $0 at $58,629 for this tier and filing status.
Can investment income disqualify me from the EIC?
Yes. For 2026 the EIC is completely disallowed if your investment income (interest, dividends, capital gains, royalties, and similar) exceeds $12,200; for 2025 the limit is $11,950. Going even $1 over the cap wipes out the whole credit regardless of how low your wages are. Enter your investment income above to apply this rule.
Which counts for the EIC — earned income or AGI?
The IRS worksheet computes the credit twice — once on your earned income and once on your AGI — and you get the smaller of the two. Example with 2026 figures (single, 1 child): $5,000 of earned income but $10,000 of AGI. Credit on earned income = 34% × $5,000 = $1,700; credit on AGI = 34% × $10,000 = $3,400. You get $1,700. This calculator applies the smaller-of-the-two rule automatically.
Can I claim the EIC if I file married filing separately?
Generally no. Married filing separately is not eligible for the EIC, with one narrow exception: separated spouses who meet the special rules of IRC §32(d) use the “all other filing statuses” thresholds instead. If that exception might apply to you, verify with the IRS EITC Assistant or a tax professional.
What are the age rules for the EIC with no children?
Workers with no qualifying children must be at least 25 and under 65 at the end of the tax year, and cannot be claimed as a dependent or qualifying child of someone else. Exceptions exist for certain former foster youth and homeless youth aged 18 and up. The maximum 2026 credit with no children is $664.
How did the EIC change from 2025 to 2026?
For 2025 the maximum with three or more children is $8,046; for 2026 it is $8,231. The income limits moved too: for example, a single filer with 3+ children phases out completely at $61,555 of income for 2025 versus $62,974 for 2026 (married filing jointly: $68,675 versus $70,224). Use the tax-year selector above to compare.
Is this calculator tax advice?
No. This calculator gives estimates based on published IRS figures to help you plan. It simplifies several rules (qualifying-child residency and relationship tests, the $50-bracket IRS EIC Table, and special cases). It is not tax advice and does not replace the IRS EITC Assistant, the Form 1040 instructions, or a qualified tax professional. Verify everything before you file.
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