Earned Income Credit (EIC)

For 2026, the maximum credit increased to:

• $8,231 with three or more children
• $7,316 with two children
• $4,427 with one child
• $664 with no children

Earned Income and AGI Amounts Increased

To be eligible for a full or partial credit, the taxpayer must have earned income and AGI of at least $1 but less than:

• $62,974 ($70,244 if Married Filing Jointly) with three or more qualifying children
• $58,629 ($65,899 if Married Filing Jointly) with two qualifying children
• $51,593 ($58,863 if Married Filing Jointly) with one qualifying child
• $19,540 ($26,820 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $12,200 cannot claim the EIC.