Updated October 1, 2026. Quick answer: For tax year 2026 the maximum earned income credit is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more. Revenue Procedure 2025-32 sets the amounts, and the credit is not allowed if certain investment income is above $12,200.
More IRS forms and schedules, read line by line: Form 8862 claiming credits after disallowance.
Related reading on this site: IRS Notice CP09 (Earned Income Credit worksheet) and IRS Notice CP27 (Earned Income Credit worksheet).
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 1040-X lines 12 to 17 and Form 1040-X lines 24 to 30.
Schedule 8812 (child tax credit and additional child tax credit) for 2025, read line by line: Schedule 8812 line 3 and Schedule 8812 line 27.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 lines 19 to 21, Form 1040 line 27 and Form 1040 lines 32 and 33.
2026 earned income credit amounts
| Item | No children | One child | Two children | Three or more |
|---|---|---|---|---|
| Earned income at which the maximum credit is reached | $8,680 | $13,020 | $18,290 | $18,290 |
| Maximum credit | $664 | $4,427 | $7,316 | $8,231 |
| Phase-out starts, married filing jointly | $18,140 | $31,160 | $31,160 | $31,160 |
| Credit ends, married filing jointly | $26,820 | $58,863 | $65,899 | $70,244 |
| Phase-out starts, all other filers | $10,860 | $23,890 | $23,890 | $23,890 |
| Credit ends, all other filers | $19,540 | $51,593 | $58,629 | $62,974 |
Revenue Procedure 2025-32, in its earned income credit item, says “The “threshold phaseout amount” is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out.” The “completed phaseout amount” is where no credit is allowed.
The investment income test
The same section says “the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $12,200” for taxable years beginning in 2026. A filer under the income ranges above can still lose the credit through this test.
Where the 2027 figures stand
The IRS has not published tax year 2027 amounts. The status is on the 2027 EITC page. The IRS news release on the 2026 adjustments is IR-2025-103, dated October 9, 2025.
Common mistakes
- Using the three-children maximum for a family with two. The $8,231 amount needs three or more qualifying children.
- Reading the phase-out start as where the credit ends. The credit shrinks across the range.
- Using the joint column for a separated spouse. The IRS table notes separated spouses with qualifying status follow the all-other column.
- Ignoring the investment income limit.
Related: the 2027 EITC page, the Child Tax Credit page, the 2026 retirement numbers hub, and the 2026 Child Tax Credit.
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Sources
- IRS Revenue Procedure 2025-32, 2026 inflation adjustments: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS news release IR-2025-103 (Oct. 9, 2025), tax inflation adjustments for tax year 2026: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.