Federal credits
Earned income credit for tax year 2026
Every federal figure rises with inflation for 2026. Here is what changes, for returns filed in early 2027, and which states have already changed their own credit.
Earned income credit calculator for tax year 2026
Credits for tax year 2026, single, 1 qualifying child
$6,605
| Federal EITC | $4,405 |
| California credit for 2026 | not yet published |
| Child tax credit, lowers your tax | $790 |
| Additional child tax credit, refundable | $1,410 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $4,427, nothing from $51,593.
The Franchise Tax Board publishes the 2026 CalEITC table and Young Child Tax Credit amount with the 2026 forms.
Rules of the California creditFor tax year 2026, Rev. Proc. 2025-32 sets the maximum federal earned income credit at $664 without a qualifying child, $4,427 with one, $7,316 with two and $8,231 with three or more, up from $649, $4,328, $7,152 and $8,046 for 2025. The earned income needed to reach the maximum rises to $13,020 with one child and $18,290 with two or more. The credit begins to fall at $23,890 for a single filer with children and $31,160 on a joint return, and ends at $70,244 for a couple with three children. The investment income limit rises to $12,200. The rates do not change. These amounts apply to returns filed in 2027. Several states also change their rates for 2026: Colorado falls to 25%, the District of Columbia to 85%, Montana rises to 20%, and South Carolina caps its credit at $200.
Your credit in 2025 and in 2026
Federal EITC, 2026 against 2025
+$278
| Tax year 2025 (filed in 2026) | $6,799 |
| Tax year 2026 (filed in 2027) | $7,077 |
| Maximum 2026 | $7,316 |
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
2025 and 2026 side by side
| No child | 1 child | 2 children | 3 or more | |
|---|---|---|---|---|
| Maximum 2025 | $649 | $4,328 | $7,152 | $8,046 |
| Maximum 2026 | $664 | $4,427 | $7,316 | $8,231 |
| Reached at, 2026 | $8,680 | $13,020 | $18,290 | $18,290 |
| Falls from, 2026 (single) | $10,860 | $23,890 | $23,890 | $23,890 |
| Ends at, 2026 (single) | $19,540 | $51,593 | $58,629 | $62,974 |
| Ends at, 2026 (joint) | $26,820 | $58,863 | $65,899 | $70,244 |
State credits for 2026
Most state credits are a fixed share of the federal one, so they rise with it. A few states changed the share itself for 2026:
- Colorado: 25% of the federal credit, after 50% for 2025.
- District of Columbia: 85% for families with children, after 100%.
- Montana: 20%, after 10%, under House Bill 337 of 2025.
- South Carolina: still 125%, but capped at $200.
California, Minnesota and Washington compute their own amounts and publish the 2026 figures with their 2026 forms; until then the calculator shows "not yet published" for them rather than guessing. For other states, the 2026 rule shown is the law as we read it on November 1, 2026, before the 2026 forms come out.
What to do now
Nothing changes for the return you file in 2026, which is for tax year 2025: use the 2025 table. For planning, the 2026 figures help a household judge what a raise or a change in hours does to next year's credit. The revenue procedure is the source; the IRS will print the 2026 table in the Form 1040 instructions at the end of the year.