Earned Income Tax Credit (EITC)

What is the EITC?

The Earned Income Tax Credit (EITC) is a federal tax credit for people with low to moderate income. A tax credit is money the federal government gives you when you file your taxes. The EITC can reduce the taxes you owe or give you money back as a refund.

Applying is free. Only the Internal Revenue Service (IRS) decides if you qualify.

Who qualifies

You must have earned income—money from a job or self-employment. You do not qualify if your only income is from benefits like unemployment, Social Security, or investment income like interest or dividends.

Your investment income must be $11,950 or less for tax year 2025.

Your age and income limits depend on whether you have qualifying children.

If you have no qualifying children

You must be:

• At least 25 years old
• Not older than 64
• Not a dependent on someone else's tax return

Your earned income limits for tax year 2025:

• Single or head of household: up to $10,620
• Married filing jointly: up to $17,730

If you have one qualifying child

Your earned income limits for tax year 2025:

• Single or head of household: up to $23,350
• Married filing jointly: up to $30,470

If you have two qualifying children

Your earned income limits for tax year 2025:

• Single or head of household: up to $23,350
• Married filing jointly: up to $30,470

If you have three or more qualifying children

Your earned income limits for tax year 2025:

• Single or head of household: up to $23,350
• Married filing jointly: up to $30,470

A qualifying child must be your biological child, adopted child, or step-child. The child must live with you for more than half the year and be under age 17 at the end of the tax year. Your child's investment income must also be $11,950 or less.

How much does it pay

The credit amount depends on your earned income, filing status, and number of qualifying children.

For tax year 2025:

With one child: up to $4,328

With two children: up to $7,152

With three or more children: up to $8,046

With no children: up to $649

You can use our EITC calculator to estimate your credit amount. Enter your filing status, income, and number of children, and we'll tell you the estimated credit.

How to apply

You claim the EITC by filing a federal tax return, even if you don't owe taxes. You can file in three ways:

File online (Free File)

Use IRS Free File if your income is low enough. This is free tax software provided by the IRS. You can file from home.

File with a tax professional

A tax preparer, accountant, or nonprofit organization can file your return for you. Many community organizations offer free tax preparation.

Mail your return

You can print and mail your tax return to the IRS. This takes longer than filing online.

What documents to bring

When you file, you'll need:

• Your Social Security number and the Social Security numbers of any qualifying children
• Proof of earned income: W-2 forms from your employer(s) or records of self-employment income
• Proof of identity (driver's license or passport)
• Bank account information if you want your refund by direct deposit
• Your filing status and any other dependents' information

Keep records of your expenses if you're self-employed.

What happens after you apply

The IRS processes your tax return. If you file online or with a tax professional early in the tax season, you usually get your refund in a few weeks. If you mail your return, it takes longer.

The IRS may verify your information before issuing your refund. If they need more details, they will contact you.

You can receive your refund by direct deposit (fastest), check, or debit card. If you provide your bank account information when you file, direct deposit is usually the quickest option.

Renewing and recertifying

You must claim the EITC each year you file your tax return. There is no separate renewal process. When you file your taxes for the next year, claim the EITC again if you still qualify.

Your income and family situation may change from year to year. Make sure you report accurate information each time you file.

Related programs that may help

If you get the EITC, you may also qualify for:

• Child Tax CreditA tax credit for families with children under age 17
• SNAP (Supplemental Nutrition Assistance Program)Food assistance for low-income people
• MedicaidHealth coverage for people with low income
• LIHEAP (Low Income Home Energy Assistance Program)Help paying heating and cooling bills

Use our benefit screener to see what other programs you may qualify for.

Learn more

For official information, visit the IRS website.

To find free tax preparation services in your area, contact your local community action agency or nonprofit organization.