Who qualifies for the Earned Income Tax Credit (EITC)?

To qualify for the EITC you must have earned income from work, meet income limits for your filing status and number of qualifying children, have a valid Social Security number, be a U.S. citizen or resident alien all year, not file Form 2555, and meet age and residency rules. Married couples must generally file jointly.

Does EITC apply if I have no children?

Yes. Workers without qualifying children can still receive a smaller EITC if they meet age, income, and residency requirements. The income limits and maximum credit are lower than for families with children.

Is the EITC refundable?

Yes. The Earned Income Tax Credit is fully refundable. If the credit is larger than your tax liability, you can receive the difference as a refund, subject to IRS offset rules for certain debts.

Which income does the EITC calculator use?

The calculator uses your earned income from work (wages, salaries, tips, and net self-employment income) and your adjusted gross income (AGI). The IRS applies the lower of earned income or AGI when computing the final EITC and phases the credit out as income rises.

Can I claim EITC if I am self-employed or a gig worker?

Yes. Net self-employment or gig income counts as earned income for EITC purposes. You must file a tax return, report your business income and expenses, and pay any self-employment tax due. The calculator lets you enter combined wages and net self-employment income.

Earned Income Tax Credit (EITC) Calculator

Estimate your Earned Income Tax Credit for the current tax year based on your income, filing status, and number of qualifying children.

This tool is for educational estimates only and is not official IRS guidance or tax advice.

EITC Quick Estimate

Tax year

Filing status

Number of qualifying children

Earned income from work (USD)

Include wages, salaries, tips, and net self-employment income.

Adjusted gross income – AGI (USD)

If unsure, use the same amount as your earned income.

My investment income is below the IRS limit

Estimated EITC Estimate

Enter your details and click “Calculate” to see your estimated credit.

Phase-in income range –

Phase-out income range –

Maximum possible EITC –

Where you are on the EITC curve

–

This is an approximation based on published IRS tables for recent years. Actual credit is determined on your filed tax return (Form 1040 + Schedule EIC).

How this EITC calculator works

The Earned Income Tax Credit (EITC) is a refundable federal tax credit for low‑ to moderate‑income workers. The credit amount depends on:

Your earned income from work
Your adjusted gross income (AGI)
Your filing status (single, married filing jointly, etc.)
The number of qualifying children you claim

This calculator uses simplified versions of the IRS phase‑in and phase‑out rules for the 2023 and 2024 tax years. It:

Determines the correct maximum credit and income thresholds for your filing status and number of children.
Uses the lower of your earned income and AGI as the base for the credit.
Applies a phase‑in rate at low incomes, a plateau where you receive the maximum credit, and a phase‑out rate as income rises.

Conceptual EITC formula

Let:

y = earned income (or AGI, whichever is lower)
r_in = phase‑in rate
r_out = phase‑out rate
C_max = maximum credit for your situation
y_start = income where the maximum credit starts
y_end = income where the credit phases out to zero

Then approximately:

If y ≤ y_start:   EITC ≈ r_in × y
If y_start < y < y_end:  EITC ≈ C_max − r_out × (y − y_start)
If y ≥ y_end:     EITC = 0

Key eligibility rules (summary)

To claim the Earned Income Tax Credit, you generally must:

Have earned income from employment or self‑employment.
Have investment income
Have a valid Social Security number for yourself, your spouse, and any qualifying children.
Be a U.S. citizen or resident alien for the entire year.
Not file Form 2555 (foreign earned income).
Meet age and residency rules if you do not have qualifying children.
Generally not be married filing separately.

For families with children, each child must meet relationship, age, residency, and joint‑return tests to be treated as a qualifying child for EITC.

Typical EITC income limits and maximum credits

Exact amounts change every year due to inflation adjustments. The table below shows the general pattern:

Qualifying children	Max credit (approx.)	Income where credit starts to phase out (single)	Income where credit ends (single)
0	$600–$650	$9,000–$9,500	$17,000–$18,000
1	$3,900–$4,000	$21,000–$22,000	$46,000–$48,000
2	$6,600–$6,800	$21,000–$22,000	$52,000–$55,000
3 or more	$7,300–$7,800	$21,000–$22,000	$56,000–$60,000

These are rounded ranges based on recent IRS tables. Use official IRS publications for precise thresholds.

Limitations of this calculator

It assumes you meet all non‑income eligibility rules (citizenship, SSN, residency, etc.).
It does not check for married filing separately disqualification beyond a warning.
It does not handle special rules for clergy, combat pay, or certain disability benefits.
It does not prepare or file your tax return.

Always confirm your eligibility and exact credit using official IRS tools (such as the IRS EITC Assistant) or by consulting a qualified tax professional.

Practical tips for claiming the EITC

File a federal tax return even if you are not otherwise required to file – you must file to receive the credit.
Make sure each qualifying child has a valid Social Security number issued before the due date of the return.
Keep records of your earned income (W‑2s, 1099s, pay stubs, business records).
If your income varies year to year, re‑check your eligibility annually – you may qualify in some years but not others.

Frequently asked questions about the EITC

Who qualifies for the Earned Income Tax Credit?

You qualify for the EITC if you have earned income below the IRS limits, meet age and residency rules, have a valid SSN, and are not filing as married filing separately. The exact income limits depend on your filing status and number of qualifying children.

Can I get EITC with no children?

Yes. Workers without qualifying children can receive a smaller EITC if they meet stricter age rules (usually at least 25 but under 65) and live in the U.S. for more than half the year.

Does EITC reduce my tax or increase my refund?

Both. The EITC first reduces any income tax you owe. If the credit is larger than your tax, the remainder is refunded to you, subject to offsets for certain debts (such as past‑due child support or federal student loans).

Do unemployment benefits count as earned income for EITC?

No. Unemployment compensation is not considered earned income for EITC purposes, although it is usually taxable and part of your AGI. Only wages, salaries, tips, and net self‑employment income count as earned income.

Where can I find the official EITC tables?

The IRS publishes official EITC tables and eligibility rules each year in the 1040 instructions and on the IRS website. Use those tables or the IRS EITC Assistant for authoritative numbers.