US Earned Income Tax Credit maximums for 2026
The US Earned Income Tax Credit varies with qualifying children and income, with a separate investment-income limit. General federal information only.
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- No qualifying children
- $664 maximumIRS, Revenue Procedure 2025-32
- One qualifying child
- $4,427 maximumIRS, Revenue Procedure 2025-32
- Two qualifying children
- $7,316 maximumIRS, Revenue Procedure 2025-32
- Three or more qualifying children
- $8,231 maximumIRS, Revenue Procedure 2025-32
- Investment-income limit
- $12,200IRS, Revenue Procedure 2025-32
Maximum credit by family size
For tax year 2026, the IRS publishes maximum earned income credits of $664 with no qualifying children, $4,427 with one qualifying child, $7,316 with two, and $8,231 with three or more. These are maximum credits, not amounts automatically paid to every taxpayer in each category. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Income changes the credit
The IRS table distinguishes the earned-income amount at which the maximum is reached, the threshold where phase-out begins, and the completed phase-out amount where no credit is allowed. Phase-out uses adjusted gross income or earned income, whichever is greater. Filing status and qualifying-child count affect the published thresholds. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Investment income is a separate test
For tax year 2026, the credit is not allowed if the aggregate amount of the investment income specified in section 32(i) exceeds $12,200. This is an investment-income test, not the earned-income phase-out threshold. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Scope
This guide reports federal maximums and the investment-income limit. It does not determine eligibility, qualifying-child status, the actual credit or state credits. General information only, not personalised tax advice.