The Earned Income Tax Credit (EITC) is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children.
Income Limits for 2025
To qualify, your earned income and adjusted gross income (AGI) must both be less than:
| If you have… | Single, Head of Household, or Widowed | Married Filing Jointly | Maximum Credit |
| 0 Qualifying Children | $19,104 | $26,214 | $649 |
| 1 Qualifying Child | $50,434 | $57,554 | $4,328 |
| 2 Qualifying Children | $57,310 | $64,430 | $7,152 |
| 3+ Qualifying Children | $61,555 | $68,675 | $8,046 |
Key Eligibility Rules
- Investment Income Cap: You cannot claim EITC if your investment income (like stock dividends or interest) exceeds $11,950.
- Age Requirement (No Children): If you have no qualifying children, you must be at least age 25 but under age 65.
- Valid SSN: Everyone you claim, including yourself and your spouse, must have a valid Social Security number issued by the due date of the return.
Official IRS Resource:Use the EITC Assistant to check if you qualify.
