Earned Income Tax Credit (EITC) for 2025: Income Limits and Maximum Credit

The Earned Income Tax Credit (EITC) is a federal tax credit for working people with low to moderate income. If your credit is larger than the tax you owe, the IRS sends you the extra money as a refund. You do not need to itemize deductions to claim it.

How much is the EITC for 2025?

For the 2025 tax year (the return you file in 2026), the EITC is worth:

• Up to $649 if you have no qualifying children
• Up to $4,328 if you have one qualifying child
• Up to $7,152 if you have two qualifying children
• Up to $8,046 if you have three or more qualifying children

The exact amount you receive depends on your earned income, your adjusted gross income (AGI), your filing status and how many qualifying children you have.

Income limits for 2025

To claim the EITC, both your earned income and your AGI must be below the limit for your filing status and number of children. Here are the limits:

Who qualifies for the EITC

You must meet several requirements to claim the EITC:

• You must have earned income, such as wages, salary or net self-employment income.
• You and your spouse (if filing jointly) must have a Social Security number that is valid for work.
• Your investment income must be below the IRS limit for the year.
• If you have no qualifying children, you generally must be between 25 and 64 years old.

Qualifying children

If you claim the EITC based on children, those children must meet IRS tests for age, relationship and residency. The IRS website has detailed rules about who counts as a qualifying child.

How to claim the EITC

You claim the EITC when you file your federal income tax return. Many people can file for free using IRS-approved software. You can also file by mail or work with a tax professional.

If you think you might qualify, you can estimate your credit before you file. Use our EITC calculator or the IRS EITC Assistant on irs.gov.

What if you missed a year?

You can usually claim a refund, including the EITC, for up to three years after the return was due. To do this, you file an amended return with the IRS. If you think you missed the EITC in an earlier year, contact the IRS or a tax professional for help.

State EITC

Many states also offer their own earned income tax credit on top of the federal credit. The amount and rules vary by state. Check your state's benefits to see if you qualify for extra help.

2024 income limits (for reference)

If you are filing a late return for 2024, the income limits were:

Get help

Applying for the EITC is free. Only the IRS decides whether you qualify. If you have questions about your eligibility or need help filing, find resources in your area or visit the IRS website for more details.