Check if you qualify for the Earned Income Tax Credit (EITC/EIC). Calculate your estimated credit amount based on income, filing status, and number of qualifying children. Includes 2025 tax year credit limits.
The table below shows the maximum credit amounts and income thresholds for the 2025 tax year, organized by number of qualifying children and filing status.
| Qualifying Children | Credit Rate | Max Credit | Phase-In End | Phaseout Start (Single/HOH) | Phaseout Start (MFJ) | Phaseout End (Single/HOH) | Phaseout End (MFJ) |
|---|---|---|---|---|---|---|---|
| 0 | 7.65% | $632 | $8,260 | $18,590 | $25,510 | $26,850 | $33,770 |
| 1 | 34% | $4,213 | $12,390 | $49,084 | $56,004 | $61,474 | $68,394 |
| 2 | 40% | $6,662 | $17,390 | $55,723 | $62,643 | $73,113 | $80,033 |
| 3+ | 45% | $7,490 | $17,390 | $59,899 | $66,819 | $84,289 | $91,209 |
Note: Investment income limit for 2025 is $11,950. If your investment income exceeds this amount, you are not eligible for the EITC. Head of Household uses the same income thresholds as Single for EITC purposes.
The Earned Income Tax Credit (EITC), also known as the Earned Income Credit (EIC), is a refundable federal tax credit designed to help low-to-moderate income workers and families. Because it is refundable, if the credit exceeds the amount of tax you owe, you receive the difference as a tax refund.
For the 2025 tax year, the EITC ranges from a maximum of $632 for workers without qualifying children up to $7,490 for those with three or more qualifying children. The credit amount depends on your earned income, filing status, and number of qualifying children.
The credit phases in as your earned income increases, reaches a maximum plateau, and then phases out as your income exceeds certain thresholds based on your filing status. This structure ensures the credit is targeted toward those who need it most.
To qualify for the Earned Income Tax Credit, you must meet several basic requirements: you must have earned income (wages, salary, tips, or net self-employment income), your adjusted gross income must be below the income limits for your filing status and number of qualifying children, your investment income must be $11,950 or less for 2025, you must have a valid Social Security Number, and you must file a tax return even if you are not otherwise required to file.
You do not need a child to claim the EITC — workers without qualifying children can claim a smaller credit. If you are self-employed, your net self-employment income counts as earned income for EITC purposes.
The EITC calculation follows a simple three-phase structure based on your earned income. Understanding these phases helps you see exactly how your credit amount is determined.
When your earned income is below the phase-in end point, your credit equals your earned income multiplied by the applicable credit rate. For example, if you have one qualifying child (34% rate) and earn $10,000, your credit would be $10,000 × 34% = $3,400 (capped at the maximum of $4,213). The credit grows as your income increases until you reach the maximum.
Once your earned income reaches the phase-in end point, your credit is at its maximum amount. You remain in the maximum phase until your income exceeds the phaseout start threshold. For example, if you have two children, your credit stays at the maximum of $6,662 as long as your earned income is between $17,390 and the phaseout start for your filing status.
When your earned income exceeds the phaseout start threshold, the credit is reduced by the phaseout rate (same as the credit rate) multiplied by the excess income. The credit continues to decrease until it reaches zero at the phaseout end threshold.
⚠️ Important Disclaimer: This Earned Income Tax Credit Calculator is for informational and educational purposes only. It provides estimates based on 2025 IRS EITC parameters and does not account for all individual circumstances, state-specific credits, or recent tax law changes that may affect your actual credit amount. Results should be verified with a qualified tax professional or the IRS before filing your tax return. This calculator does not provide tax, legal, or financial advice. Always consult a tax professional for advice specific to your situation.