For the 2025 tax year (returns filed in 2026), the Internal Revenue Service (IRS) has increased the maximum credit amounts and income thresholds for the Earned Income Tax Credit (EITC) to account for inflation.
2025 EITC Income Limits & Maximum Credits
To qualify for the 2025 EITC, both your earned income and Adjusted Gross Income (AGI) must be below the following limits:
| Number of Children | Max Credit | Max Income (Single/Head of Household) | Max Income (Married Filing Jointly) |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
Additional Eligibility Requirements for 2025
- Investment Income Limit: You cannot claim the EITC if your investment income (such as interest, dividends, or capital gains) exceeds $11,950.
- Age for Filers without Children: To claim the credit without a qualifying child, you must be at least 25 but under 65 at the end of the year.
- Earned Income: You must have at least $1 of earned income from wages, salaries, tips, or self-employment.
- Residency: You must have lived in the United States for more than half of the year.
- Valid Identification: You (and your spouse if filing jointly) plus any qualifying children must have a valid Social Security number.
Why the EIC Table Matters
The EIC table is used to:
Determine whether you qualify
Save 10% on TurboTax Easy Online Tax Filing! Take advantage of this limited-time offer and save 10% on TurboTax! Calculate how much credit you receive
Ensure the IRS applies the correct phase-in and phase-out rules
Most taxpayers do not calculate this manually—tax software does it automatically.
Strongly Recommended: File Electronically
Claiming the EIC is much easier and safer with electronic filing
Benefits of E-Filing with EIC
Automatic eligibility checks
Correct application of IRS tables
Fewer errors that could delay refunds
Faster processing and direct deposit
IRS confirmation that your return was accepted
⚠️ Note: Returns claiming the EIC are legally held until mid-February, but e-filed returns are still processed faster once releases begin.
| Save 10% on TurboTax Deluxe, Premium & Self Employed Tax Filing |
| Take advantage of this limited-time offer and save 10% on TurboTax! |
