How the Credit Amount Varies with Income
The EITC is not a flat amount — it follows a three-part curve as income rises from zero to the maximum. Understanding this curve helps you anticipate approximately how large your credit will be and whether changes in income might increase or decrease it.
The Phase-In Range
Starting from zero income, the EITC increases as earned income rises. The phase-in rate is 34% for one qualifying child, 40% for two or more qualifying children, and 7.65% for workers without children. This means for every $100 of earned income in the phase-in range, your EITC increases by $34 (one child), $40 (two or more children), or $7.65 (no children). The phase-in ends when the credit reaches its maximum. For a family with two children, the credit reaches its maximum at approximately $14,590 of earned income in 2026.
The Plateau — Maximum Credit Range
After the phase-in, the credit stays at its maximum level across a range of incomes. During this plateau range, increasing or decreasing income doesn't change the credit amount. This is the income range where you receive the full maximum credit.
The Phase-Out Range
As income rises above the plateau, the EITC phases out. The phase-out rate is 15.98% for one qualifying child, 21.06% for two or more children, and 7.65% for workers without children. The credit reaches zero at the income limits shown in the table below. During the phase-out, each additional $100 of income reduces your credit by approximately $15–$21 depending on the number of children.
2026 Credit Amounts by Income — Reference Table
Approximate EITC amounts at selected income levels for a single filer:
| Earned Income | No Children | 1 Child | 2 Children | 3+ Children |
|---|---|---|---|---|
| $5,000 | $382 | $1,700 | $2,000 | $2,000 |
| $10,000 | $632 | $3,400 | $4,000 | $4,000 |
| $15,000 | $547 | $4,213 | $6,960 | $7,830 |
| $20,000 | $281 | $4,213 | $6,960 | $7,830 |
| $30,000 | $0 | $3,620 | $6,004 | $6,874 |
| $40,000 | $0 | $2,024 | $3,878 | $4,748 |
| $50,000 | $0 | $428 | $1,752 | $2,622 |
These are approximate figures for illustration. Actual amounts depend on exact income, filing status (married filing jointly has higher limits), and whether investment income is below the $11,600 limit. Use the EITC Estimator for your specific calculation.
Self-Employment and the EITC
Self-employed workers — including gig workers, freelancers, and small business owners — qualify for the EITC, but the calculation has an additional step. For self-employed filers, earned income is net self-employment earnings (gross revenue minus business expenses from Schedule C), further reduced by half of self-employment taxes (Schedule SE). This means a gig worker with $30,000 in gross gig income but $10,000 in business expenses has $20,000 in net earnings for EITC purposes, then reduces that by the SE tax adjustment. VITA volunteers are experienced with this calculation — using VITA for self-employment EITC claims reduces errors significantly.
How to Estimate Your Credit
For a quick estimate: identify your filing status, count your qualifying children, and use the table above to find the approximate credit at your income level. For a precise calculation accounting for filing status, exact income, and all adjustments, use the EITC Estimator. The IRS also provides an EITC Assistant at irs.gov/eitcassistant that walks through the qualification questions interactively.