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Tax Refund Calculator 2026
Estimate your 2026 federal refund or balance due, with the new credits and deductions.
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EITC Calculator: Your 2026 Earned Income Tax Credit (and 2027)
The earned income tax credit pays working people with low and moderate incomes up to $8,231 for 2026, even if they owe no tax. See if you qualify, how much you'd get, and what more income does to it.
Your household
Earned income tax credit
Your 2026 EITC: $7,077
as the IRS EIC table figures it
Estimate · 2026 official · 2027 projected
- Your EITC
- $7,077
- Where you are
- Phase-out: shrinks 21.06% per dollar above $23,890
- Your household's range
- Up to $7,316 for 2 children; ends at $58,629
- Income used
- $25,000 earned · $25,000 AGI
- Next $1,000 of pay
- −$211 EITC
- Investment income
- $12,200 under the $12,200 limit
- Same income, other year
- $7,475 in 2027 (projected)
- State EITC
- Choose a state
- In the phase-out, the next $1,000 you earn costs about $211 of EITC, on top of payroll and income tax. Pre-tax 401(k) contributions, and HSA contributions through payroll, lower both earned income and AGI, which can raise the credit here.
- The IRS EIC table works in $50 bands, so it gives $7,077; the exact formula gives $7,082.23. Your return uses the table.
- Refunds that include the EITC can't be paid before mid-February (the PATH Act); most arrive by early March with direct deposit.
| Earned income | EITC |
|---|---|
| $0 | $0 |
| $5,000 | $2,010 |
| $10,000 | $4,010 |
| $15,000 | $6,010 |
| $20,000 | $7,316 |
| $25,000 | $7,077 |
| $30,000 | $6,024 |
| $35,000 | $4,971 |
| $40,000 | $3,918 |
| $45,000 | $2,865 |
| $50,000 | $1,812 |
| $55,000 | $759 |
| $60,000 | $0 |
How this was calculated
Credit: the IRS percentages and dollar amounts for your year and number of children (Rev. Proc. 2025-32 § 4.06 for 2026; 2027 projected). The credit grows with earned income to the maximum, stays flat, then shrinks above the phase-out start. Like the IRS EIC table, each $50 band uses its midpoint. If your AGI is different from your earned income and above the phase-out start, the credit is also figured on AGI and the smaller amount counts (Pub. 596). Earned income: wages from W-2 box 1 plus self-employment profit minus half the self-employment tax. AGI: earned income plus other income and investment income, minus adjustments. Not checked: whether your children meet every test, tie-breaker rules, combat pay, and past disallowance. State: the state's percentage of the federal credit; states with their own formula are named but not calculated.
Calculation tax.eitc v1.0.0. Not tax advice.
The 2026 EITC at a glance
The earned income tax credit is a refundable federal credit for people who work: you get it even if you owe no income tax. For 2026 (the return you file in 2027) it's worth up to $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more (IRS Rev. Proc. 2025-32). Investment income must be $12,200 or less. About 4 in 5 eligible workers claim it, and the average credit was $2,894 on 2024 returns (IRS; IRS statistics). The 2025 tax law (P.L. 119-21) didn't change it.
2026 EITC amounts and income limits
| Children | Maximum credit | Maximum reached at | Phase-out starts (single / joint) | Credit ends (single / joint) |
|---|---|---|---|---|
| 0 | $664 | $8,680 | $10,860 / $18,140 | $19,540 / $26,820 |
| 1 | $4,427 | $13,020 | $23,890 / $31,160 | $51,593 / $58,863 |
| 2 | $7,316 | $18,290 | $23,890 / $31,160 | $58,629 / $65,899 |
| 3 or more | $8,231 | $18,290 | $23,890 / $31,160 | $62,974 / $70,244 |
"Single" also covers head of household, qualifying surviving spouse and separated spouses filing separately. The phase-out uses AGI or earned income, whichever is higher.
How the credit rises and falls
The EITC has three stages. In the phase-in it adds 7.65%, 34%, 40% or 45% to every dollar you earn (0, 1, 2, 3+ children). At the plateau you get the maximum. In the phase-out it shrinks by 7.65%, 15.98% or 21.06% of each dollar over the threshold.
| Earned income | No children | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $384 | $1,709 | $2,010 | $2,261 |
| $10,000 | $664 | $3,409 | $4,010 | $4,511 |
| $15,000 | $345 | $4,427 | $6,010 | $6,761 |
| $20,000 | $0 | $4,427 | $7,316 | $8,231 |
| $30,000 | $0 | $3,446 | $6,024 | $6,938 |
| $40,000 | $0 | $1,848 | $3,918 | $4,832 |
| $50,000 | $0 | $250 | $1,812 | $2,726 |
In the phase-out, a raise can be worth much less than it looks: a single parent of two at $40,000 loses about $211 of EITC for each extra $1,000, on top of 7.65% payroll tax; with the Child Tax Credit wiping out their income tax, they keep about 71 cents of each extra dollar, less any state tax. Here, contributing $5,000 to a pre-tax 401(k) instead raises the credit from $3,918 to $4,971.
Who qualifies
- Earned income below the limit for your family, and AGI below it too (IRS).
- Social Security numbers valid for work, issued by the return's due date, for you, your spouse on a joint return, and each child you claim. An ITIN doesn't qualify for the federal EITC; with a child who lacks an SSN, you may still get the credit for workers without children.
- U.S. citizen or resident alien all year (or married to one and filing jointly).
- Investment income of $12,200 or less, and not claiming the foreign earned income exclusion.
- Not filing separately from your spouse, unless you're separated (below).
What counts as earned income
Counts: wages, salaries and tips (W-2 box 1), self-employment and gig income after expenses, union strike benefits, disability pay before minimum retirement age, and nontaxable combat pay if you choose to include it. Tips and overtime count in full even if you deduct part of them under the new 2025–2028 deductions (IRS). Doesn't count: unemployment, Social Security, pensions and IRA withdrawals, interest and dividends, alimony, child support and pay while in prison.
Income that isn't earned still matters, because it's part of AGI. If your AGI is higher than your earned income and past the phase-out start, the credit is figured both ways and you get the smaller amount. A single parent of one with $20,000 of wages and $20,000 of unemployment gets $1,848 (figured on the $40,000 AGI), not the $4,427 the wages alone would give.
Self-employed and gig workers
For the self-employed, earned income is your net profit minus half your self-employment tax. A single parent with $20,000 of Schedule C profit has about $18,587 of earned income and an EITC of $4,427. You must deduct all your business expenses, even if that lowers the credit; overstating income to get a bigger EITC is a common reason for IRS audits. The self-employment tax calculator shows the tax side.
Qualifying child rules
A child must pass four tests (IRS):
- Relationship: son, daughter, stepchild, adopted or eligible foster child, sibling, half- or step-sibling, or a descendant of one (such as a grandchild, niece or nephew).
- Age: under 19 at year-end, or under 24 and a full-time student for 5 months, and younger than you (or your spouse); or any age if permanently and totally disabled.
- Residency: lived with you in the U.S. for more than half the year.
- Joint return: didn't file a joint return, except only to claim a refund.
There's no support test, and the EITC always stays with the parent the child lived with: signing Form 8332 to let the other parent claim the child moves the Child Tax Credit, not the EITC. The EITC age limit is also higher than the Child Tax Credit's (under 17); see the Child Tax Credit calculator.
The EITC with no children
Workers without a qualifying child can get up to $664 if they're at least 25 and under 65 at the end of the year (either spouse on a joint return), lived in the U.S. for more than half the year and can't be claimed as someone else's dependent or qualifying child. The credit ends at $19,540 of income ($26,820 joint).
Married filing separately
Since 2021, a married person filing separately can claim the EITC if a qualifying child lived with them for more than half the year and they either lived apart from their spouse for the last 6 months of the year or are legally separated under a written agreement or decree and didn't live together at the end of the year. They use the single income limits and must attach Schedule EIC. Without a qualifying child, married filing separately never qualifies (Pub. 596).
The marriage penalty (and bonus)
The joint phase-out starts only about $7,270 higher than the single one, so two earners can lose the credit by marrying. A head of household with two children earning $25,000 gets $7,077; if they marry someone without children who also earns $25,000, the couple's credit on $50,000 is $3,343. Marrying someone with little or no income can do the opposite and raise the credit.
The investment income cliff
Investment income (taxable and tax-exempt interest, dividends, net capital gains, and rental and royalty income) above $12,200 for 2026 wipes out the whole credit: there's no phase-out. A family two dollars over loses everything. If you're close, timing a stock sale into another year can save the credit.
Legal ways to get more
- Pre-tax retirement savings in the phase-out: 401(k) or 403(b) contributions, and HSA contributions through payroll, lower both earned income and AGI.
- A dependent care FSA lowers earned income too, which helps in the phase-out and hurts in the phase-in; compare it in the dependent care FSA vs child care credit calculator.
- Which parent claims a child when both could: the one who gets the bigger credit, within the tie-breaker rules.
- Combat pay: military members can choose whether to count nontaxable combat pay; work it out both ways.
- Missed it before? You can claim it on an amended return for up to three years.
State earned income tax credits
About 32 states, plus D.C. and Puerto Rico, add their own EITC, usually a percentage of the federal credit (Tax Policy Center). Most are refundable. Latest rates we have, with 2026 changes where known:
| State | Credit | Refundable | Notes |
|---|---|---|---|
| California | Own formula | Yes | CalEITC (its own formula, earned income up to $32,900 in 2025; ITIN filers can qualify) |
| Colorado | 25% | Yes | 25% from 2026 (was 50%) |
| Connecticut | 40% + $250 | Yes | plus $250 with at least one qualifying child |
| District of Columbia | 85% | Yes | 85% for 2026–2028 |
| Delaware | 4.5% | Yes | or 20% nonrefundable, whichever you choose |
| Hawaii | 40% | Yes | |
| Iowa | 15% | Yes | |
| Illinois | 20% | Yes | |
| Indiana | 10% | Yes | |
| Kansas | 17% | Yes | |
| Louisiana | 5% | Yes | |
| Massachusetts | 40% | Yes | |
| Maryland | 45% | Yes | refundable 45% with children (or 50% against your tax); 100% for workers without children |
| Maine | 25% | Yes | 50% for workers without children |
| Michigan | 30% | Yes | |
| Minnesota | Own formula | Yes | Working Family Credit (its own formula, combined with the Minnesota Child Tax Credit) |
| Missouri | 20% | No | |
| Montana | 20% | Yes | raised from 10% |
| Nebraska | 10% | Yes | |
| New Jersey | 40% | Yes | |
| New Mexico | 25% | Yes | |
| New York | 30% | Yes | New York City adds 10–30% more |
| Ohio | 30% | No | limited to half your Ohio tax if Ohio income is over $20,000 |
| Oklahoma | 5% | Yes | |
| Oregon | 14% | Yes | 17% with a dependent under 3 (raised from 9% / 12% for 2026 on) |
| Pennsylvania | 10% | Yes | Working Pennsylvanians Tax Credit |
| Rhode Island | 16% | Yes | |
| South Carolina | 125% (max $200) | No | capped at $200 from 2026 |
| Utah | 20% | No | limited to Utah wages |
| Virginia | 20% | Yes | |
| Vermont | 38% | Yes | 100% for workers without children |
| Washington | Own formula | Yes | Working Families Tax Credit ($335 to $1,330 in 2025; apply separately to the state) |
| Wisconsin | 4% / 11% / 34% (1 / 2 / 3+ children) | Yes | 4% / 11% / 34% for 1 / 2 / 3+ children; none without children |
Check your state's 2026 form: several states change their rates each year, and some limits differ from the federal ones.
How to claim it, and when you get it
File a federal return even if you don't have to, and attach Schedule EIC if you have a qualifying child. Free File and IRS VITA sites prepare returns for free for most EITC filers. If the IRS denied or reduced your EITC in the past (other than for a math error), attach Form 8862. By law, refunds that include the EITC can't be paid before mid-February; most arrive by early March with direct deposit (IRS). See your whole refund estimate, including withholding and the Child Tax Credit.
EITC 2027: what to expect
The amounts rise with inflation every year. The 2027 figures aren't official yet; the IRS publishes them in the fall. Projected from the inflation formula in the law (Thomson Reuters, checked against our own calculation):
| Children | Maximum credit | Maximum reached at | Phase-out starts (single / joint) | Credit ends (single / joint) |
|---|---|---|---|---|
| 0 | $685 | $8,960 | $11,220 / $18,730 | $20,174 / $27,684 |
| 1 | $4,573 | $13,450 | $24,660 / $32,170 | $53,277 / $60,787 |
| 2 | $7,552 | $18,880 | $24,660 / $32,170 | $60,519 / $68,029 |
| 3 or more | $8,496 | $18,880 | $24,660 / $32,170 | $65,002 / $72,512 |
Investment income limit: $12,600. A missing month of inflation data (October 2025) means the official numbers could differ by $10–$40. Searching "EITC 2027" for the return you file in 2027? That's the 2026 table above.
Common questions
How much is the earned income credit for 2026?
Up to $664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more.
What are the 2026 EITC income limits?
From $19,540 (no children, single) to $70,244 (three or more children, joint). Both earned income and AGI must be under the limit.
Can I get the EITC with no children?
Yes, if you're 25 to 64, have earned income under the limit and can't be claimed as a dependent.
Does unemployment count as earned income for the EITC?
No. It counts in AGI, which can lower the credit in the phase-out, but it doesn't earn you any credit.
What is the EITC investment income limit?
$12,200 for 2026. Even a dollar more means no EITC at all.
Why is my EITC different from the IRS table or my tax software?
The IRS table uses $50 income bands, so it can differ from the exact formula by a few dollars. This calculator uses the table method, like your return.
Will the EITC go up in 2027?
Yes, with inflation: the projected maximum for three or more children is $8,496.
Does my state have an earned income credit?
About 32 states and D.C. do; see the table above, and choose your state in the calculator.
Sources
- Revenue Procedure 2025-32 (2026 inflation adjustments), § 4.06 — Internal Revenue Service. Accessed October 16, 2026.
- 26 U.S. Code § 32, Earned income — Legal Information Institute, Cornell Law School. Accessed October 16, 2026.
- Who qualifies for the earned income tax credit — Internal Revenue Service. Accessed October 16, 2026.
- Qualifying child rules — Internal Revenue Service. Accessed October 16, 2026.
- Earned income — Internal Revenue Service. Accessed October 16, 2026.
- Publication 596, Earned Income Credit — Internal Revenue Service. Accessed October 16, 2026.
- When to expect your refund if you claimed the EITC or ACTC — Internal Revenue Service. Accessed October 16, 2026.
- Statistics for tax returns with the EITC — Internal Revenue Service. Accessed October 16, 2026.
- EITC participation rate by state — Internal Revenue Service. Accessed October 16, 2026.
- Key 2027 figures calculated by Thomson Reuters Checkpoint — Thomson Reuters. Accessed October 16, 2026. Projection, September 11, 2026.
- How do state earned income tax credits work? — Tax Policy Center. Accessed October 16, 2026.