Earned Income Credit (EIC)

For 2025, the maximum credit increased to:

• $8,046 with three or more children
• $7,152 with two children
• $4,328 with one child
• $649 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:

• $61,555 ($68,675 if Married Filing Jointly) with three or more qualifying children
• $57,310 ($64,430 if Married Filing Jointly) with two qualifying children
• $50,434 ($57,554 if Married Filing Jointly) with one qualifying child
• $19,104 ($26,214 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $11,950 cannot claim the EIC.