Earned Income Credit (EITC) Income Limits and Maximum Credit Amounts

Earned Income Credit (EITC) Income Limits and Maximum Credit Amounts

The earned income credit (EIC) is a refundable tax credit available to taxpayers who have earned income. IRS Publication 596 details the eligibility rules as well as earned income and AGI limits.

For 2021, earned income and adjusted gross income (AGI) must each be less than:

  • $51,464 ($57,414 married filing jointly) with three or more qualifying children
  • $47,915 ($53,865 married filing jointly) with two qualifying children
  • $42,158 ($48,108 married filing jointly) with one qualifying child
  • $21,430 ($27,380 married filing jointly) with no qualifying children

Investment Income must be $10,000 or less for the year

Tax Year 2021 maximum credit:

  • $6,728 with three or more qualifying children
  • $5,980 with two qualifying children
  • $3,618 with one qualifying child
  • $1,502 with no qualifying children

MFS filers in 2021: A special rule in the American Rescue Plan Act of 2021 may qualify a spouse to claim the EITC if they live with their qualifying child for more than half the year and either:

  • Do not have the same principal place of abode as the other spouse for at least the last six months of tax year for which the EITC is being claimed, or
  • Are legally separated according to their state law under a written separation agreement or a decree of separate maintenance and do not live in the same household as their spouse at the end of tax year for which the EITC is being claimed.

For 2020, earned income and adjusted gross income (AGI) must each be less than:

  • $50,954 ($56,844 married filing jointly) with three or more qualifying children
  • $47,440 ($53,330 married filing jointly) with two qualifying children
  • $41,756 ($47,646 married filing jointly) with one qualifying child
  • $15,820 ($21,710 married filing jointly) with no qualifying children

Investment Income must be $3,650 or less for the year

Tax Year 2020 maximum credit:

  • $6,660 with three or more qualifying children
  • $5,920 with two qualifying children
  • $3,584 with one qualifying child
  • $538 with no qualifying children

For 2019, earned income and adjusted gross income (AGI) must each be less than:

  • $50,162 ($55,952 married filing jointly) with three or more qualifying children
  • $46,703 ($52,493 married filing jointly) with two qualifying children
  • $41,094 ($46,884 married filing jointly) with one qualifying child
  • $15,570 ($21,370 married filing jointly) with no qualifying children

Investment income must be $3,600 or less for the year.

Tax Year 2019 maximum credit:

  • $6,557 with three or more qualifying children
  • $5,828 with two qualifying children
  • $3,526 with one qualifying child
  • $529 with no qualifying children

For 2018, earned income and adjusted gross income (AGI) must each be less than:

  • $49,194 ($54,884 married filing jointly) with three or more qualifying children
  • $45,802 ($51,492 married filing jointly) with two qualifying children
  • $40,320 ($46,010 married filing jointly) with one qualifying child
  • $15,270 ($20,950 married filing jointly) with no qualifying children

Investment income must be $3,500 or less for the year.

Tax Year 2018 maximum credit:

  • $6,431 with three or more qualifying children
  • $5,716 with two qualifying children
  • $3,461 with one qualifying child
  • $519 with no qualifying children

For 2017, earned income and adjusted gross income (AGI) must each be less than:

  • $48,340 ($53,930 married filing jointly) with three or more qualifying children
  • $45,007 ($50,597 married filing jointly) with two qualifying children
  • $39,617 ($45,207 married filing jointly) with one qualifying child
  • $15,010 ($20,600 married filing jointly) with no qualifying children

Tax Year 2017 maximum credit:

  • $6,318 with three or more qualifying children
  • $5,616 with two qualifying children
  • $3,400 with one qualifying child
  • $510 with no qualifying children

Investment income must be $3,450 or less for the year.

For 2016, earned income and adjusted gross income (AGI) must each be less than:

  • $47,955 ($53,505 married filing jointly) with three or more qualifying children
  • $44,648 ($50,198 married filing jointly) with two qualifying children
  • $39,296 ($44,846 married filing jointly) with one qualifying child
  • $14,880 ($20,430 married filing jointly) with no qualifying children

Tax Year 2016 maximum credit:

  • $6,289 with three or more qualifying children
  • $5,572 with two qualifying children
  • $3,373 with one qualifying child
  • $506 with no qualifying children

Investment income must be $3,400 or less for the year.


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