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Earned Income Credit - Information and Rules
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The Earned Income Credit (EIC) is a refundable federal tax credit that may reduce your tax and increase your refund if you qualify. It’s designed to help working individuals and families with low to moderate income amounts.

For full details, see IRS Publication 596.

Rules for All Taxpayers

To qualify for the EIC in 2025, all the following must apply:

  • Your earned income and adjusted gross income (AGI) are below the IRS limits.
  • You have a valid Social Security number for yourself, your spouse, if filing jointly, and any qualifying children by the due date of the return.
  • Your filing status is not Married Filing Separate.
  • You are a U.S. citizen or resident alien for the entire year.
  • You do not file Form 2555 (Foreign Earned Income).
  • Your investment income is $11,950 or less.
  • You have earned income from employment or self-employment.

Income Limits for 2025

Your earned income and AGI must be less than the amounts listed below based on filing status and number of qualifying children.

If you file Single or Head of Household:

  • No qualifying children: under $19,104
  • 1 qualifying child: under $50,434
  • 2 qualifying children: under $57,310
  • 3 or more qualifying children: under $61,555

If you file Married Filing Jointly:

  • No qualifying children: under $26,214
  • 1 qualifying child: under $57,554
  • 2 qualifying children: under $64,430
  • 3 or more qualifying children: under $68,675

Maximum Credit Amounts for 2025

The maximum EIC available depends on the number of qualifying children:

  • No qualifying children: up to $649
  • 1 qualifying child: up to $4,328
  • 2 qualifying children: up to $7,152
  • 3 or more qualifying children: up to $8,046

Qualifying Child Rules

A child qualifies for the EIC only if all the following are true:

  • The child is your son, daughter, stepchild, foster child, sibling, or a descendant of one of these.
  • The child meets IRS age requirements (generally under age 19, a full-time student under age 24, or permanently disabled).
  • The child lived with you in the United States for more than half the year.
  • The child did not file a joint return, unless it was filed only to claim a refund.
  • The child has a valid Social Security number.

Special Rules if You Don’t Have a Qualifying Child

You may still qualify for the EIC without a qualifying child if all the following apply:

  • You (and your spouse, if filing jointly) are at least age 25 but under age 65.
  • You cannot be claimed as a dependent by another taxpayer.
  • You lived in the United States for more than half the year.

How to Claim the EIC

To claim the Earned Income Credit:

  • File Form 1040 or Form 1040-SR.
  • Complete Schedule EIC if you have qualifying children.
  • Use the IRS worksheets to calculate the credit amount.

Where to Find Official IRS Guidance

For complete eligibility rules, income limits, worksheets, and examples, see IRS Publication 596.

Additional Information