EIC Tables are IRS-published charts showing Earned Income Tax Credit amounts across income ranges, adjusted annually for inflation. They account for filing status (single vs. married filing jointly) and qualifying children (zero, one, two, or three+). The tables reveal three phases: phase-in (credit grows with income), plateau (maximum credit), and phase-out (credit shrinks as income rises). Publication 596 contains the official worksheets, but summarized EIC Tables appear in Form 1040 instructions.
2026 EIC Table Summary (Maximum Credits & Income Limits)
| Children | Max Credit | Single/HOH Phaseout Begins | MFJ Phaseout Begins | Investment Income Limit |
|---|---|---|---|---|
| 0 | $664 | $19,540 | $26,820 | $12,200 |
| 1 | $4,427 | $51,593 | $58,863 | $12,200 |
| 2 | $7,316 | $58,629 | $65,899 | $12,200 |
| 3+ | $8,231 | $62,974 | $70,224 | $12,200 |
How EIC Tables Work (Phase-In, Plateau, Phase-Out)
Phase-In Range
Credit increases with earned income until reaching maximum. For example, a single filer with one child earning $10,000 gets ~15% phase-in rate applied to income.
Plateau (Maximum Credit)
Once maximum reached, credit stays flat regardless of additional earned income within eligible range. Two-child families max out around $18,290 for 2026.
Phase-Out Range
Credit reduces by ~21% of income above phase-out threshold. A married couple with two kids earning $70,000 sees credit drop to zero.
Complete 2026 EIC Tables By Filing Status
Single, Head of Household, Qualifying Widow(er)
| Income Range | 0 Children | 1 Child | 2 Children | 3+ Children |
|---|---|---|---|---|
| $0-$10,860 | 7.65% | 34.00% | 40.00% | 45.00% |
| $10,860-$19,540 | $664 | Up to $4,427 | Up to $7,316 | Up to $8,231 |
| $19,540+ | Phaseout | $51,593+ Phaseout | $58,629+ Phaseout | $62,974+ Phaseout |
Married Filing Jointly
| Income Range | 0 Children | 1 Child | 2 Children | 3+ Children |
|---|---|---|---|---|
| $0-$18,140 | 7.65% | 34.00% | 40.00% | 45.00% |
| $18,140-$26,820 | $664 | Up to $4,427 | Up to $7,316 | Up to $8,231 |
| $26,820+ | Phaseout | $58,863+ Phaseout | $65,899+ Phaseout | $70,224+ Phaseout |
Who Qualifies For EIC Tables Benefits?
Eligibility requires:
- Valid SSN for you, spouse, and qualifying children
- Earned income (wages, self-employment, not passive income)
- AGI below phase-out limits above
- Investment income ≤ $12,200 (2026)
- Age 25-64 if no qualifying children
- US citizen/resident with qualifying child residing >6 months
Common EIC Table Mistakes To Avoid
Wrong Filing Status: Single limits much lower than MFJ. Always check both tables.
AGI vs. Earned Income: Use the lower of AGI or earned income for lookup.
Investment Income Trap: $1 over $12,200 disqualifies completely.
Qualifying Child Rules: Must be under 19 (24 if student), live with you >6 months, and you provide >50% support.
EIC Calculator
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Historical EIC Table Evolution
| Year | 0 Kids Max | 1 Kid Max | 3+ Kids Max | Investment Limit |
|---|---|---|---|---|
| 2024 | $632 | $4,213 | $7,830 | $11,600 |
| 2025 | $649 | $4,328 | $8,046 | $11,950 |
| 2026 | $664 | $4,427 | $8,231 | $12,200 |
FAQs
Q: Where Do I Find Official EIC Tables?
A: IRS Publication 596 and Form 1040 instructions contain complete EIC Tables. Use the EITC Assistant online tool for personalized qualification.
Q: Does Self-Employment Income Count?
A: Yes, net earnings from self-employment qualify as earned income for EIC Tables, after business expenses but before self-employment tax deduction.
Q: Can I Claim EIC Without Children?
A: Yes, childless workers aged 25-64 with income under $19,540 (single) qualify for up to $664 credit.