Updated for tax year 2025. The Earned Income Tax Credit, also called the EITC or EIC, is a tax credit designed to help low- to moderate-income working families and individuals. It can provide a significant boost to your federal tax refund if you meet certain criteria.
At a glance:
- The maximum EITC available for tax year 2025 (taxes filed in 2026) is $8,046 for taxpayers with three or more qualifying children.
- The EITC is available for low- and middle-income workers.
- This credit is refundable, meaning you can claim it even if you had no income tax withheld (you’ll still need to file a tax return to claim it).
- Your credit amount depends on your income level, filing status, and family size.
Maximum EITC amounts (2025)
Here are the maximum credit amounts for tax year 2025 based on how many children you have:
| Number of children | Maximum credit amount (2025) |
|---|---|
| 0 | $649 |
| 1 | $4,328 |
| 2 | $7,152 |
| 3 or more | $8,046 |
EITC credit amounts are indexed for inflation, meaning they increase slightly each year to keep up with rising costs.
Earned Income Tax Credit FAQs
1. Do I qualify for the EITC even if I didn’t have any income tax withheld and I’m not required to file a tax return?
Yes. Because the EITC is a refundable tax credit, you can get money back even if you didn’t have income tax withheld or pay estimated income tax. However, you must file a tax return to qualify for the credit and claim your refund, even if you would not otherwise need to file.
2. Do I have to earn a very low income to claim the EITC?
If you have no qualifying children, you must earn a relatively low income to be eligible. For tax year 2025, adjusted gross income (AGI) limits mean:
- You must have earned less than $19,104 to qualify with no qualifying children if you file as single or head of household.
- If you are married filing jointly with no kids, the income limit is $25,511.
- With one qualifying child, you may qualify if you made $50,434 or less in 2025 ($57,554 if married filing jointly).
3. Who qualifies for the Earned Income Tax Credit?
Here are the EITC income limits for 2025 based on filing status and family size:
| Children or other relatives claimed | AGI limit (single, head of household, married filing separately, or surviving spouse) | AGI limit (married filing jointly) |
|---|---|---|
| 0 | $19,104 | $26,214 |
| 1 | $50,434 | $57,554 |
| 2 | $57,310 | $64,430 |
| 3 | $61,555 | $68,675 |
In addition to the income limits, you must meet the following qualifications to claim the credit for 2025:
- You (plus your spouse if you are married) and your children have Social Security numbers.
- You earn income either working for yourself or as an employee.
- You were a U.S. citizen or resident alien all year, a nonresident alien married to a U.S. citizen, or a resident alien filing a joint return.
- Someone else cannot claim you as a qualifying child for the EITC.
- You do not have foreign earned income for which you must file Form 2555 or Form 2555-EZ.
- You do not have more than $11,950 in interest, dividends, or other investment income (increasing to $12,200 in 2026).
If you do not have a qualifying child, you must also:
- Be at least age 25 but under age 65 at the end of the tax year
- Have lived in the United States for more than half the year
- Not be the qualifying child of another person
If you use the married filing separately status to claim the EITC:
- You cannot file a joint tax return.
- You must not have lived with your spouse for the last six months (or you have a separation agreement).
- Your child must live with you for more than half the year.
4. Does military combat pay affect my credit?
If you are a member of the military and receive combat pay, you can choose whether or not to include it in your taxable income. Ordinarily, combat pay is not included in taxable income. However, depending on your total earned income and family size, excluding combat pay could reduce the amount of EITC you qualify for, so in some cases counting it as taxable income is better. This decision is all-or-nothing: you must include all of your combat pay or none of it.
5. Can I have my EITC added to my paycheck throughout the year?
No. The Advance Earned Income Credit (AEIC) was repealed in 2010 and is still not available for tax year 2025.
6. Can I claim the EITC even if my child’s other parent claims them as a dependent?
Yes. As long as the child lived with you for more than half the year, you generally take the EITC based on the child, regardless of which parent claims the child as a dependent. If you have joint custody and split time equally, the parent with the higher AGI may claim the child for the EITC under IRS tie-breaker rules; otherwise, the custodial parent has priority. Only one person can claim the same child, and noncustodial parents can’t claim children for EITC purposes.
Your qualifying child for the EITC must meet these requirements:
- Age or disability. At the end of the year, the child was under age 19, or younger than 24 and a full-time student for at least 5 months of the year. The child must be younger than you (or your spouse if filing jointly). There is no age limit if the child is permanently and totally disabled.
- Relationship to you. The child can be your child, stepchild, brother, sister, half-sibling, stepsibling, foster child, adopted child, or a descendant of any of these.
- Living arrangements. The child must have lived with you in the United States for more than half the year.
- No joint return. The child must not have filed a joint return with their spouse, unless it was only to claim a refund and they were not required to file.
7. I should have claimed the EITC in prior years but didn’t. Can I go back and claim it now?
Yes. If you filed a return but missed the EITC in past years, you can file an amended return and claim it. If you didn’t receive the credit because you didn’t file, you must file a separate return for each year you qualified. You can generally only file an amended return for the past three years, using Form 1040X, Amended U.S. Individual Income Tax Return.
8. Is the EITC the same as the Child Tax Credit?
No. The EITC is not the same as the Child Tax Credit, though it is possible to qualify for both. Low-income families often qualify for both, though childless workers cannot use the Child Tax Credit.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.