The Earned Income Tax Credit (EITC), also known as the Earned Income Credit (EIC), is a tax credit for low to moderate-income families who meet specific income and dependent requirements. To claim the EITC, you must file a tax return – even if you are not required to file. The EITC is a refundable tax credit, meaning if the credit is more than your total tax bill, you can keep the difference.
How much is the EITC?
The maximum credit amounts for tax year 2025 (returns filed in 2026) are:
- $649 with no qualifying children
- $4,328 with one qualifying child
- $7,152 with two qualifying children
- $8,046 with three or more qualifying children
The maximum credit amounts for tax year 2024 (returns filed in 2025) are:
- $632 with no qualifying children
- $4,213 with one qualifying child
- $6,960 with two qualifying children
- $7,830 with three or more qualifying children
The maximum credit amounts for tax year 2023 (returns filed in 2024) are:
- $600 with no qualifying children
- $3,995 with one qualifying child
- $6,604 with two qualifying children
- $7,430 with three or more qualifying children
The maximum credit amounts for tax year 2022 (returns filed in 2023) are:
- $560 with no qualifying children
- $3,773 with one qualifying child
- $6,164 with two qualifying children
- $6,935 with three or more qualifying children
Do I qualify for the Earned Income Tax Credit?
The EITC has several qualifications. Read each one carefully to see if you qualify.
- You must have earned income (see section below for details).
- You must have a valid Social Security Number. Your spouse and qualifying children must also have one if you are claiming them or using the married filing jointly filing status.
- You can claim as married filing separately, only if you had a qualifying child who lived with you over half the year, and either lived apart from your spouse for the last 6 months or were legally separated and didn’t live together at year-end.
- You must be a U.S. citizen or U.S. resident for the whole year, OR a nonresident married to a U.S. citizen or resident filing a joint return.
- You cannot be a qualifying dependent of another person.
- You must meet the earned income, AGI, and investment income limits.
- Your qualifying child cannot be used by more than one person to claim the EITC.
- You cannot file Form 2555/2555-EZ for Foreign Earned Income.
- Your investment income must be $11,600 or less (for tax year 2024).
If you do not have a Qualifying Child, you must:
- Be at least 25 but younger than 65 at the end of the year.
- Live in the United States for more than half the year.
- Not be the Qualifying Child of another person.
What qualifies as earned income for the EITC?
Earned income is any form of payment that you receive from doing work. It will be most likely reported on a W-2 or 1099. There are various types of earned income, including:
- Salaries
- Wages
- Tips
- Commissions
- Royalties
- Jury duty pay
- Long-term disability
- Nontaxable combat pay
- Self-employment income
- Combat pay
To qualify for the EITC, you must have earned income, and it must be below a certain limit for your filing status. If your Adjusted Gross Income (AGI) is equal to or more than the amounts listed below, you cannot claim the EIC.
If your filing status is single: Your AGI must be less than $19,104 if you have no children; $50,434 with one child; $57,310 with two children; and $61,555 with three or more children.
If your filing status is married filing jointly: Your AGI must be less than $26,214 if you have no children; $57,554 with one child; $64,430 with two children; and $68,675 with three or more children.
Who is a qualifying child for the EITC?
A child must meet the following requirements to be used for the EITC.
Age requirement
A child must meet at least one of the following requirements.
- Under 19 and younger than you or your spouse
- Under 24 and a full-time student in the last 5 months, as well as being younger than you or your spouse
- Any age and permanently and totally disabled at any time during the year
Relationship requirement
A child must meet at least one of the following relationship requirements.
- Son, daughter, adopted child, stepchild, eligible foster child, or a descendant of any of them
- Brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them
- A legally adopted child
- A foster child who was placed with you by an authorized placement agency or order of the court
Residency requirement
A child must have lived in the U.S. with you or your spouse for more than half the year.
Birth or Death of a Child
If the child was born or passed away during the year that you are claiming the EITC, and they lived with you for more than half of the year, you are eligible to claim the EITC.
Temporary Time Away from Home
If the child was away from home for a short amount of time, that counts as time spent with you. For example, if the child spent time in the hospital or was sent to boarding school for a portion of the year, you would still be eligible to claim the EITC.
Do I have to have children to claim the EITC?
No, the EITC is not only for parents. The credit amount is worth more for eligible taxpayers with children, but an eligible person with no dependents can also claim the EITC.
What documents do I need to claim the EITC on my tax return?
In order to claim the EITC, you must file Form 1040 (or 1040 SR for seniors). If you have a qualifying child, you also need to file Schedule EIC to claim the tax credit with their info.
Is there a deadline for claiming the EITC?
Yes, you can claim the EITC by filing your tax return by Tax Day. If you need extra time to file your tax return, you can file for an extension by Tax Day.
If you choose to file an extension, you have six additional months to file your tax return.
How do I claim EITC for previous years?
If you missed claiming the Earned Income Tax Credit (EITC) in a previous year, don’t worry—you can still claim the credit. The IRS allows you to file up to three years after the original due date of your tax return. The deadline to claim EITC on your 2021 tax return was April 15, 2025. However, you can still claim EITC for tax years 2024, 2023, or 2022. Below are the deadlines for those prior years:
- 2024 tax year —April 15, 2028
- 2023 tax year — April 15, 2027
- 2022 tax year — April 15, 2026
To file a prior year return and claim the EITC, complete and submit Form 1040 for that specific tax year, including Schedule EIC. If you filed a return but overlooked claiming the EITC, you can file an amended return using Form 1040-X.
Not sure if you qualify? The IRS EITC Qualification Assistant is a great tool to help you determine if you qualify. Remember, it’s always worth checking and taking advantage of these credits if you’re eligible!
