Updated October 19, 2026. Quick answer: Publication 596 is the IRS guide to the earned income credit. It sets out the rules in four chapters and the income limits that apply to each family size. The edition on irs.gov is for 2025 returns.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| Earned income must be under (What Is the EIC?) | $68,675 |
| AGI limit with one qualifying child, single filer (Rule 1) | $50,434 |
| AGI limit with one qualifying child, married filing jointly (Rule 1) | $57,554 |
| AGI limit with no qualifying child, single filer (Rule 1) | $19,104 |
| Investment income limit (Rule 6) | $11,950 |
| Years barred after a fraud finding (Form 8862 chapter) | 10 years |
What the publication covers
The first page of the web edition reads “For use in preparing 2025 Returns”. The IRS publication says “The EIC is a tax credit for certain people who work and have earned income under $68,675.” It also says “To claim the EIC, you must meet certain rules.”
The rules are grouped in four chapters: Rules for Everyone, Rules if You Have a Qualifying Child, Rules if You Do Not Have a Qualifying Child, and Figuring and Claiming the EIC. Table 1, called Earned Income Credit in a Nutshell, lists all 15 rules in one place. The publication also has a chapter on Form 8862 and the disallowance of the credit, detailed examples, an EIC Eligibility Checklist and the EIC Table.
The limits that matter
Rule 1 sets the adjusted gross income ceiling. The IRS publication says “Your adjusted gross income (AGI) must be less than:” and then lists the amounts by number of children, including “$50,434 ($57,554 for married filing jointly) if you have one qualifying child who has a valid SSN,” and “$19,104 ($26,214 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.”
Rule 15 repeats the same list for earned income, so both AGI and earned income have to be under the limit that applies. Investment income has its own cap. The table of rules says “Your investment income must be $11,950 or less.”
For a worker with no child, the introduction says “No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $19,104 ($26,214 if married filing jointly).”
Worksheets and forms inside it
The publication names Worksheet 1, Investment Income, and Worksheet 2, Worksheet for Line 4 of Worksheet 1, in chapter 1. In chapter 4 it explains two worksheets that sit in the Form 1040 instructions. It says “Use EIC Worksheet A if you weren’t self-employed at any time in 2025 and aren’t a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C.”
For the other group it says “Use EIC Worksheet B if you were self-employed at any time in 2025 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C.” This site has pages on EIC Worksheet A and EIC Worksheet B.
The publication also covers Schedule EIC and Form 8862. On Form 8862 it says “If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC.”
Who needs the publication
Many filers can skip it. The IRS publication says “If none of the statements above apply to you, your tax form instructions may have all the information you need to find out if you can claim the EIC and to figure your EIC.” The statements before that sentence include filing Schedule E (Form 1040) and having income or loss from a passive activity.
Where to go next
The credit is claimed on Form 1040 line 27, covered on Form 1040 line 27. The two worksheet pages above walk through the lines of EIC Worksheets A and B. For the income that counts, see Form 1040 line 1z total wages and earned income.
Where this comes from
The IRS page About Publication 596 opens with “The earned income credit (EIC) is a tax credit for certain people who work and have earned income.” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 596 (2025), Earned Income Credit (EIC), as served on irs.gov on October 19, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Reading the headline figure as the limit for everyone. The $68,675 figure is the top of the range for earned income. The limits in Rule 1 and Rule 15 depend on filing status and on the number of qualifying children who have valid SSNs.
- Checking only AGI. Rule 1 limits AGI and Rule 15 limits earned income, and the publication lists the same amounts for each.
- Assuming a child is required. The introduction says a person without a qualifying child can qualify if at least age 25 but under age 65 and under the $19,104 limit ($26,214 if married filing jointly).
- Skipping Form 8862 after a past denial. The publication says the credit is denied automatically when a required Form 8862 is left off the return.
Related: IRS publications by number, EIC Worksheet A, EIC Worksheet B, Form 1040 line 27 earned income credit, Form 1040 line 1z total wages and earned income, and Schedule SE.
Sources
- IRS, Publication 596 (2025), Earned Income Credit (EIC) (irs.gov): https://www.irs.gov/publications/p596
- IRS, About Publication 596 (irs.gov): https://www.irs.gov/forms-pubs/about-publication-596
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.