Can I Get the Earned Income Tax Credit and How Much Is It Worth?
If you work but earn a low to moderate income, you might qualify for one of the largest tax credits available.
The Earned Income Tax Credit can put thousands of dollars back in your pocket, even if you don't owe any taxes. Understanding the rules helps you claim every dollar you're entitled to.
Quick Answer
The Earned Income Tax Credit (EITC) is a refundable tax credit for workers earning low to moderate incomes.
For 2024, it's worth up to $7,830 (three or more children) or $632 (no children).
For 2025, amounts increase to $8,046 (three or more children) or $649 (no children).
You must have earned income from working, meet income limits, have a valid Social Security number, and file a tax return to claim it.
The credit is refundable, meaning you get money back even if you owe no taxes (IRS Revenue Procedure 2024-40, Section 2.06).
What Is the Earned Income Tax Credit?
The EITC is a refundable federal tax credit for people who work and earn low to moderate incomes. It reduces the taxes you owe and can result in a refund, even if your tax bill is zero.
How it works:
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Reduces your tax liability dollar for dollar
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Any amount over your tax owed gets refunded to you
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You don't need children to qualify (though the credit is larger if you have them)
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Approximately 23 million taxpayers claimed it in 2023
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Average credit was $2,743 in 2023
The EITC is designed as an anti-poverty program, providing cash benefits to help working families (IRS, Earned Income Tax Credit, 2025).
How Much Can I Get? (Tax Years 2024 and 2025)
Maximum Credit Amounts for 2024 (Taxes Filed in 2025)
Three or more qualifying children: $7,830
Two qualifying children: $6,960
One qualifying child: $4,213
No qualifying children: $632
Maximum Credit Amounts for 2025 (Taxes Filed in 2026)
Three or more qualifying children: $8,046
Two qualifying children: $7,152
One qualifying child: $4,328
No qualifying children: $649
The actual amount you receive depends on your income, filing status, and number of qualifying children (IRS Revenue Procedure 2024-40, Section 2.06).
Income Limits for 2024 (Taxes Filed in 2025)
Your earned income AND adjusted gross income must both be less than these amounts:
Three or more qualifying children:
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Single, head of household, or qualifying surviving spouse: $59,899
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Married filing jointly: $66,819
Two qualifying children:
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Single, head of household, or qualifying surviving spouse: $55,768
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Married filing jointly: $62,688
One qualifying child:
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Single, head of household, or qualifying surviving spouse: $49,084
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Married filing jointly: $56,004
No qualifying children:
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Single, head of household, or qualifying surviving spouse: $18,591
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Married filing jointly: $25,511
Investment income limit for 2024: $11,600 or less
Income Limits for 2025 (Taxes Filed in 2026)
Your earned income AND adjusted gross income must both be less than these amounts:
Three or more qualifying children:
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Single, head of household, or qualifying surviving spouse: $61,555
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Married filing jointly: $68,675
Two qualifying children:
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Single, head of household, or qualifying surviving spouse: $57,310
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Married filing jointly: $64,430
One qualifying child:
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Single, head of household, or qualifying surviving spouse: $50,434
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Married filing jointly: $57,554
No qualifying children:
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Single, head of household, or qualifying surviving spouse: $19,104
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Married filing jointly: $26,214
Investment income limit for 2025: $11,950 or less
(IRS Revenue Procedure 2024-40, Section 2.06)
Who Qualifies for the EITC?
You may qualify if you meet all these requirements:
Citizenship and Residency
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You're a U.S. citizen or resident alien
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You lived in the United States for more than half the year
Social Security Number
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You have a valid Social Security number (not an ITIN)
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Your spouse has a valid SSN if filing jointly
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Any qualifying children have valid SSNs
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SSNs must be valid for employment and issued by the due date of your return (including extensions)
Income Requirements
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You have earned income from working (wages, salary, self-employment)
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Your earned income is below the limits for your filing status
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Your investment income is $11,600 or less (2024) or $11,950 or less (2025)
Filing Status
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You cannot file as married filing separately (with very limited exceptions)
Age (If You Have No Qualifying Children)
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You must be at least 25 years old
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You must be under 65 years old
Other Requirements
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You cannot file Form 2555 (Foreign Earned Income Exclusion)
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You must file a tax return, even if you don't owe taxes
(IRS Publication 596, Earned Income Credit, 2024)
What Counts as Earned Income?
Earned income includes:
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Wages, salaries, and tips
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Self-employment income
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Union strike benefits
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Long-term disability benefits received before minimum retirement age
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Nontaxable combat pay (you can elect to include this)
Not earned income:
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Unemployment benefits
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Social Security benefits
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Retirement or pension income
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Child support
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Alimony
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Interest and dividends
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Capital gains
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Welfare benefits
What Is a Qualifying Child?
A qualifying child must meet four tests:
1. Relationship Test
The child must be your:
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Son, daughter, stepchild, adopted child, or foster child (or their descendants, like your grandchild)
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Brother, sister, half-sibling, or stepsibling (or their descendants, like your niece or nephew)
2. Age Test
The child must be:
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Under age 19 at the end of the year, OR
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Under age 24 and a full-time student for at least 5 months of the year, OR
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Permanently and totally disabled (any age)
The child must be younger than you (or your spouse if filing jointly).
3. Residency Test
The child must live with you in the United States for more than half the year. Temporary absences for school, vacation, medical care, or military service count as time lived at home.
4. Joint Return Test
The child cannot file a joint return for the year, unless they file only to claim a refund of withheld taxes and would have no tax liability if filing separately.
(IRS Publication 596, Earned Income Credit, 2024)
State Earned Income Tax Credits
31 states plus the District of Columbia and Puerto Rico offer their own EITC in addition to the federal credit. State credits range from 3% to 100% of the federal credit amount.
States with EITC (as of 2025): California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Montana, Nebraska, New Jersey, New Mexico, New York, Ohio, Oklahoma, Oregon, Puerto Rico, Rhode Island, South Carolina, Vermont, Virginia, Washington, Wisconsin
If your state offers an EITC, you can claim both the federal and state credits. Check your state's department of revenue website for specific eligibility rules and amounts.
How to Claim the EITC
Step 1: File a Tax Return
You must file a federal tax return to claim the EITC, even if you don't owe taxes or aren't required to file.
Step 2: Complete the Appropriate Forms
Form 1040 or 1040-SR: U.S. Individual Income Tax Return. Claim the EITC on line 27.
Schedule EIC (Form 1040): Earned Income Credit. Required if you have a qualifying child. Provide information about each child including name, SSN, year of birth, and relationship to you.
Step 3: Wait for Your Refund
By law, the IRS cannot issue EITC refunds before mid-February. This allows time to verify eligibility and prevent fraud. Most refunds are issued within 21 days of acceptance if you:
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File electronically
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Choose direct deposit
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Have no errors on your return
(IRS, When to Expect Your Refund, 2025)
If You Missed Claiming the EITC in Prior Years
You have three years from the original due date to file an amended return and claim the EITC for a prior year.
Deadlines to claim:
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2024 tax year: File by April 15, 2028
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2023 tax year: File by April 15, 2027
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2022 tax year: File by April 18, 2026
Use Form 1040-X (Amended U.S. Individual Income Tax Return) to amend a return you already filed. You'll need to include Schedule EIC if you're claiming qualifying children.
Prior-year returns must be mailed to the IRS. You cannot e-file an amended return for most prior years (IRS, How to Claim the EITC, 2025).
What to Do Now
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Check if you qualify. Use the IRS EITC Assistant tool at IRS.gov/eitc to see if you meet all requirements. You'll need information about your income, filing status, and any qualifying children.
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Gather your documents. Collect W-2s, 1099s, and records of self-employment income. Get Social Security cards for yourself, your spouse, and any qualifying children. Gather birth certificates or other proof of relationship and age for qualifying children.
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File your tax return. Complete Form 1040 and Schedule EIC (if you have qualifying children). File as early as possible, but know that EITC refunds won't be issued before mid-February by law.
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Choose direct deposit. The fastest way to receive your refund is to file electronically and select direct deposit. Provide your bank account and routing numbers on your return.
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Check your refund status. Use the "Where's My Refund?" tool at IRS.gov or the IRS2Go mobile app starting 24 hours after you e-file. Most EITC refunds are issued by early March if you file in January.
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File an amended return if needed. If you realized after filing that you were eligible for the EITC but didn't claim it, file Form 1040-X within three years of the original due date.
Common Mistakes to Avoid
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Not filing a return because you don't owe taxes. You must file to get the EITC, even if you have no tax liability. The credit is refundable, so you'll get money back even if you owe nothing.
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Using an ITIN instead of a Social Security number. You must have a valid SSN (not an ITIN) to claim the EITC. This applies to you, your spouse, and any qualifying children. Apply for SSNs before filing if you don't have them.
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Filing as married filing separately. This filing status almost always disqualifies you from the EITC. File jointly if you're married, or see if you qualify as head of household under special separation rules.
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Exceeding the investment income limit. If you have more than $11,600 (2024) or $11,950 (2025) in interest, dividends, or capital gains, you cannot claim the EITC regardless of your earned income.
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Claiming a child who doesn't meet all four tests. Your child must pass the relationship, age, residency, and joint return tests. If they fail even one test, they don't qualify. Don't guess. Check each requirement carefully.
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Not keeping records. The IRS may audit EITC claims. Keep documents proving your child lived with you (school records, medical records, landlord statements), your income (W-2s, 1099s, business records), and your filing status (divorce decrees, separation agreements).
Forms and Resources
Form 1040: U.S. Individual Income Tax Return. Claim the EITC on line 27. Available at IRS.gov/forms.
Schedule EIC (Form 1040): Earned Income Credit. Required if you have a qualifying child. Provides information about each child. Available at IRS.gov/forms.
Form 1040-X: Amended U.S. Individual Income Tax Return. Use this to claim the EITC if you forgot to claim it on your original return. Must be filed within 3 years of original due date. Available at IRS.gov/forms.
IRS EITC Assistant: Free online tool to check if you qualify for the EITC. Asks questions about your income, filing status, and children. Available at IRS.gov/eitc.
IRS Publication 596: Earned Income Credit (EIC). Comprehensive guide with detailed rules, examples, and worksheets. Updated annually. Available at IRS.gov/publications.
IRS Publication 501: Dependents, Standard Deduction, and Filing Information. Explains rules for claiming qualifying children. Available at IRS.gov/publications.
Where's My Refund? Track your refund status starting 24 hours after e-filing. Available at IRS.gov/refunds or through the IRS2Go mobile app.
Free tax preparation: IRS Free File (for AGI of $84,000 or less), VITA (Volunteer Income Tax Assistance), or TCE (Tax Counseling for the Elderly). Find locations at IRS.gov/freefile.
Bottom Line
The Earned Income Tax Credit is one of the most valuable tax breaks for working people with low to moderate incomes.
For 2024, it's worth up to $7,830 depending on your income and family size.
For 2025, amounts increase to up to $8,046.
You must have earned income, meet income limits, have a valid Social Security number, and file a tax return to claim it. The credit is refundable, meaning you get money back even if you owe no taxes.
Use the IRS EITC Assistant to check if you qualify, then file early to get your refund by early March.
Sources
IRS Revenue Procedure 2024-40, Section 2.06 – Internal Revenue Service – Published October 22, 2024 – https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
IRS, Earned Income Tax Credit – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit
IRS, Earned Income and Earned Income Tax Credit (EITC) Tables – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables
IRS Publication 596 (2024), Earned Income Credit (EIC) – Internal Revenue Service – Tax year 2024 – https://www.irs.gov/publications/p596
IRS, How to Claim the Earned Income Tax Credit (EITC) – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/how-to-claim-the-earned-income-tax-credit-eitc
IRS, When to Expect Your Refund if You Claimed the EITC or ACTC – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit
IRS, EITC Assistant – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-earned-income-credit-eic
IRS About Form 1040-X, Amended U.S. Individual Income Tax Return – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/forms-pubs/about-form-1040-x