EITC Calculator
Estimate the 2026 Earned Income Tax Credit from your income, filing status and number of children.
About the EITC Calculator
The EITC rises with earned income up to a plateau, then phases out. For 2026 the maximum is $664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more (IRS Rev. Proc. 2025-32). Investment income must be $12,200 or less. Workers without children must be 25 to 64.
The formula
Credit = min(rate × earned, max) − phase-out % × (AGI − threshold)
2026 EITC parameters
| Children | Max credit | Phase-out starts (single) | Ends (single) |
|---|---|---|---|
| 0 | $664 | $10,860 | $19,540 |
| 1 | $4,427 | $23,890 | $51,593 |
| 2 | $7,316 | $23,890 | $58,629 |
| 3+ | $8,231 | $23,890 | $62,974 |
Worked example
Example: 2026 EITC = $3,770
- Inputs: Filing status: Single / HoH; Earned income: $28,000; Adjusted gross income: $28,000; Qualifying children: 1; Investment income: $0.
- Formula: Credit = min(rate × earned, max) − phase-out % × (AGI − threshold)
- Result: 2026 EITC = $3,770
Questions people ask
Is the EITC refundable?
Yes, fully: you get it even if you owe no tax.
When are refunds paid?
By law, refunds with the EITC can't be issued before mid-February.