Earned Income Tax Credit (EITC) Calculator 2025 β Estimate Your EITC Refund
Calculate your 2025 Earned Income Tax Credit. See your maximum EITC based on income, filing status, and number of qualifying children.
$
Wages, salary, tips, net self-employment $
Must be under $11,600 to qualify Checking eligibility...
$0
Your EITC Amount
$0
Maximum EITC
β
Credit Phase
$0
Your Income Limit
EITC Calculation Details
How the EITC Is Calculated
The EITC has three phases: phase-in (credit increases with earned income), a plateau (maximum credit), and phase-out (credit decreases as income rises). Your credit is based on the lower of your earned income or adjusted gross income.
2025 EITC Maximum Amounts
No children: max ~$632 (single income limit ~$18,591)
1 child: max ~$4,213 (single income limit ~$49,084)
2 children: max ~$6,960 (single income limit ~$56,004)
3+ children: max ~$7,830 (single income limit ~$59,899)
Married limits are ~$7,000 higher per tier
1 child: max ~$4,213 (single income limit ~$49,084)
2 children: max ~$6,960 (single income limit ~$56,004)
3+ children: max ~$7,830 (single income limit ~$59,899)
Married limits are ~$7,000 higher per tier
Example
Single parent, 2 children, $28,000 earned income:
Phase-in: income above $0 β credit building at 40%
Plateau reached at earned income of ~$14,590 β $5,980 max
Phase-out starts at ~$23,511 β at $28,000, credit reduced
Estimated EITC: ~$5,400 (fully refundable)
Phase-in: income above $0 β credit building at 40%
Plateau reached at earned income of ~$14,590 β $5,980 max
Phase-out starts at ~$23,511 β at $28,000, credit reduced
Estimated EITC: ~$5,400 (fully refundable)
Extended
EITC Eligibility Checker
Full eligibility requirements and common reasons EITC is denied
EITC Eligibility Requirements
Basic Eligibility Rules
- You must have earned income from work (wages or self-employment)
- You must have a valid Social Security Number
- You must be a US citizen or resident alien all year
- Investment income must be under $11,600 for 2025
- You cannot file as married filing separately (after 2021 law change, some MFS filers qualify)
- You cannot be claimed as a dependent by someone else
- Without children: you must be age 25-64
- You cannot have foreign income excluded from US tax
Qualifying Child Rules
- Age: Under 19, or under 24 if full-time student, or any age if permanently disabled
- Residency: Must live with you in the US for more than half the year
- Relationship: Son, daughter, stepchild, foster child, sibling, or descendant of any of these
- Joint return: The child cannot file a joint return (unless only to claim a refund)
Common Reasons EITC Is Denied
- No Social Security Number for you, spouse, or qualifying child
- Investment income over the limit ($11,600)
- Incorrectly claiming a child who does not meet residency tests
- Filing as married filing separately
- Claiming a qualifying child who was also claimed by another person
- Self-employment income not properly reported (must include Schedule C)
If Your EITC Was Denied Before
If the IRS previously denied or reduced your EITC due to an error, you may need to file Form 8862 to reclaim it. This is a one-time requirement after a disqualification due to an error (not fraud).
Frequently Asked Questions
What is the Earned Income Tax Credit (EITC)?
The EITC is a refundable federal tax credit for low-to-moderate income workers, especially those with children. "Refundable" means if the credit exceeds your tax liability, you receive the difference as a cash refund. It is one of the largest anti-poverty programs in the US tax code.
What are the income limits for EITC in 2025?
For 2025, the earned income and AGI limits are: $18,591 (no children, single), $19,524 (no children, married), $49,084 (1 child, single), $56,004 (2 children, single), $59,899 (3+ children, single), $56,004-$66,819 (married with children). Investment income must be under $11,600.
How is the EITC calculated?
The EITC phases in at a percentage of earned income, reaches a plateau maximum, then phases out as income rises. With 3+ children, it phases in at 45% of earnings, reaches a maximum of $7,830, then phases out at ~21.06% of income above the threshold. The exact credit depends on children, income, and filing status.
Can I get EITC without children?
Yes. Workers without qualifying children can claim a small EITC. In 2025, the maximum is approximately $632 for workers without children, with income limits around $18,591 (single) or $19,524 (married). You must be age 25-64.
What counts as earned income for EITC?
Earned income includes wages, salary, tips, net self-employment income, and union strike benefits. It does NOT include: Social Security, pensions, alimony, child support, investment income, rental income, or unemployment compensation. Self-employed individuals can use net earnings (after SE tax deduction).