# EITC income limits 2026: phaseout start and end for every filing status, with the 2025 limits

Source: https://taxbracketsdesk.com/earned-income-credit/eitc-income-limits-table
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: Earned Income Credit
Last updated: 2026-10-13

> The EITC income limits 2026, used on returns filed in 2027, are $19,540, $51,593, $58,629 and $62,974 for single and head of household filers with zero, one, two and three or more children. Married couples filing jointly get $26,820, $58,863, $65,899 and $70,244. Your AGI and earned income must both be below the limit, and investment income must be $12,200 or less.

## Key facts

- Lowest limit: $19,540, no children, single or head of household
- Highest limit: $70,244, three or more children, married filing jointly
- Phaseout starts, with children: $23,890 ($31,160 joint)
- Phaseout starts, no children: $10,860 ($18,140 joint)
- Investment income limit: $12,200

## Full EITC table 2026

This table shows every EITC income limit for 2026 from Rev. Proc. 2025-32. The phaseout start is the income above which the maximum credit begins to shrink. The phaseout end is the income at or above which no credit is left.

| Item | No children | One child | Two children | Three or more |
| --- | --- | --- | --- | --- |
| Earned income needed for maximum | $8,680 | $13,020 | $18,290 | $18,290 |
| Maximum credit | $664 | $4,427 | $7,316 | $8,231 |
| Phaseout starts: single, HoH, QSS | $10,860 | $23,890 | $23,890 | $23,890 |
| Credit ends: single, HoH, QSS | $19,540 | $51,593 | $58,629 | $62,974 |
| Phaseout 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 |

2026 earned income credit amounts and income limits

HoH means head of household and QSS means qualifying surviving spouse. Married people who file separately use the single column only if they meet the separated-spouse rule; otherwise they cannot claim the credit.

## EITC income limit for married filing jointly

Joint filers get a phaseout that starts and ends $7,270 higher than for other filers when they have children, and $7,280 higher when they have none. Congress added this marriage adjustment so that two low earners who marry lose less of the credit, and it is indexed for inflation each year.

The extra room does not always offset a second income. A single parent earning $25,000 who marries someone earning $30,000 files jointly at $55,000, which is close to the $58,863 end point for one child. Our article on the [marriage penalty](https://taxbracketsdesk.com/federal-tax-brackets/marriage-penalty-tax) covers how marriage changes other parts of the return.

## At what income does EITC start to decrease?

With one or more qualifying children, the EITC starts to decrease once income passes **$23,890**, or **$31,160** on a joint return. Without children, the drop starts at **$10,860**, or **$18,140** joint. Below those points the credit either grows or holds at the maximum.

The rate of decrease is fixed by law and is the same every year: 7.65% with no children, 15.98% with one child and 21.06% with two or more. So a family with two children loses about $21 of credit for each extra $100 of income inside the phaseout band.

| Qualifying children | Phaseout band | Width | Reduction rate |
| --- | --- | --- | --- |
| None | $10,860 to $19,540 | $8,680 | 7.65% |
| One | $23,890 to $51,593 | $27,703 | 15.98% |
| Two | $23,890 to $58,629 | $34,739 | 21.06% |
| Three or more | $23,890 to $62,974 | $39,084 | 21.06% |

Width of the 2026 phaseout band (single and head of household)

The IRS measures the phaseout against the larger of AGI or earned income. Someone with $20,000 of wages and $8,000 of unemployment pay is judged at $28,000, not $20,000.

## 2025 EITC income limits for comparison

If you are amending a 2025 return or checking last year's refund, use these figures. They come from Rev. Proc. 2024-40 and the IRS EITC tables page.

| Qualifying children | Maximum credit | Credit ends: single, HoH, QSS | Credit ends: joint |
| --- | --- | --- | --- |
| None | $649 | $19,104 | $26,214 |
| One | $4,328 | $50,434 | $57,554 |
| Two | $7,152 | $57,310 | $64,430 |
| Three or more | $8,046 | $61,555 | $68,675 |

Tax year 2025 EITC income limits and maximums

For 2025 the phaseout began at $23,350 with children ($30,470 joint) and $10,620 without ($17,730 joint), and the investment income limit was $11,950. The tax year 2027 limits are not yet announced; the IRS usually publishes them in October or November.

## How to read the IRS EIC table

The Form 1040 instructions include an EIC table that lists the credit for every $50 band of income, split by filing status and number of children. It is the official way to look up the amount if you are not using software.

1. Find the row where your earned income falls, for example 'At least $30,000 but less than $30,050'.
2. Read across to the column for your filing status and number of qualifying children. That is credit A.
3. If your AGI is the same as your earned income, credit A is your EITC.
4. If your AGI is different and is at or above the phaseout start for your column, look up your AGI in the same way to get credit B.
5. Your credit is the smaller of A and B.

Because the table uses the midpoint of each $50 band, its answer can differ by a few dollars from a straight formula. Our [earned income credit calculator](https://taxbracketsdesk.com/earned-income-credit/earned-income-credit-calculator) shows the formula version.

> **Check the investment test first:** The EIC table does not warn you about investment income. If your interest, dividends and capital gains total more than $12,200 for 2026, the credit is zero no matter what the table says.

## Which limit applies to you

Count only children who pass the EITC qualifying child tests; a child who is your dependent is not always a qualifying child for this credit. Our [earned income credit 2026](https://taxbracketsdesk.com/earned-income-credit/earned-income-credit-2026) page covers the maximum amounts, and the [earned income credit with no children](https://taxbracketsdesk.com/earned-income-credit/earned-income-credit-no-children) page explains the lowest column in more depth. For the rules behind every column, see the [earned income credit guide](https://taxbracketsdesk.com/earned-income-credit).

## Common questions

### What are the EITC income limits for 2026?

For single, head of household and qualifying surviving spouse filers: $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more. Married couples filing jointly: $26,820, $58,863, $65,899 and $70,244.

### What is the EITC income limit for married filing jointly with two kids?

$65,899 for tax year 2026. The credit starts to shrink at $31,160 and reaches zero at $65,899.

### Is the EITC income limit based on AGI or gross income?

It is tested against both your earned income and your AGI, and both must be below the limit. In the phaseout the IRS uses whichever of the two is larger.

### Where is the EITC table?

The IRS prints it in the Form 1040 instructions each year, near the end of the booklet. Tax software applies the same table automatically.

### Do EITC income limits change every year?

Yes. The dollar limits are indexed for inflation and published each fall for the next tax year. The credit and phaseout percentages stay the same unless Congress changes the law.

## Sources

- [Rev. Proc. 2025-32, section 4.06](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [Rev. Proc. 2024-40 (tax year 2025 amounts)](https://www.irs.gov/pub/irs-drop/rp-24-40.pdf)
- [IRS: Earned income and EITC tables](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables)
- [26 U.S. Code section 32](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section32&num=0&edition=prelim)