Federal credits
EITC income limits for 2025 and 2026
The earned income credit has no single income limit: it ends at a different income for each number of children and for joint returns. Here are both years, with the point where it starts to fall.
Check your income against the EITC limits
Credits for tax year 2025, head of household, 2 qualifying children
$6,987
| Federal EITC | $2,587 |
| CalEITC | $0 |
| Child tax credit, lowers your tax | $2,225 |
| Additional child tax credit, refundable | $2,175 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
Rules of the California creditFor tax year 2025, the federal earned income credit ends when earned income or AGI reaches $19,104 for a worker without a qualifying child, $50,434 with one child, $57,310 with two and $61,555 with three or more, for single, head of household and qualifying surviving spouse filers. On a joint return the limits are higher: $26,214, $57,554, $64,430 and $68,675. Below those limits, the credit is at its maximum on a plateau and then falls, from $23,350 for a single filer with children, $30,470 for a couple. For 2026 every limit rises with inflation, under Rev. Proc. 2025-32. A separate limit of $11,950 applies to investment income in 2025, and both earned income and AGI must be under the limit.
What does $1,000 more in wages do to your credit?
Change in the 2025 federal credit
-$210
| Credit now | $5,746 |
| With $1,000 more | $5,536 |
| Credit ends at | $57,310 |
In the phase-out, the credit falls as income rises, but never by more than the extra pay.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
Limits for tax year 2025
| Children | Falls from (single, HOH) | Ends at | Falls from (joint) | Ends at (joint) |
|---|---|---|---|---|
| None | $10,620 | $19,104 | $17,730 | $26,214 |
| 1 | $23,350 | $50,434 | $30,470 | $57,554 |
| 2 | $23,350 | $57,310 | $30,470 | $64,430 |
| 3 or more | $23,350 | $61,555 | $30,470 | $68,675 |
Limits for tax year 2026
| Children | Falls from (single, HOH) | Ends at | Falls from (joint) | Ends at (joint) |
|---|---|---|---|---|
| None | $10,860 | $19,540 | $18,140 | $26,820 |
| 1 | $23,890 | $51,593 | $31,160 | $58,863 |
| 2 | $23,890 | $58,629 | $31,160 | $65,899 |
| 3 or more | $23,890 | $62,974 | $31,160 | $70,244 |
Three zones of the credit
The credit rises with each dollar earned until it reaches its maximum: at $17,880 of earned income for two children in 2025. It then stays flat on a plateau. Above the phase-out start it falls at a fixed rate, 15.98% with one child and 21.06% with two or more, until it reaches zero at the limit shown above. The plateau is wider on a joint return because the fall starts later. The mini-tool below shows what $1,000 more in wages does at your income, and the table tool shows the exact line.
What counts toward the limits
Earned income means wages, salaries, tips, other taxable employee pay and net earnings from self-employment, with an option to include nontaxable combat pay. AGI adds every other taxable income: interest, unemployment compensation, taxable Social Security, pensions, alimony under older divorce decrees. Income that is not taxable, such as child support or SNAP benefits, counts for neither. The IRS eligibility page lists the categories.
State limits
Most state credits are a percentage of the federal one, so they end at the same incomes. California ends much lower, at $32,900 of earned income for 2025, and Minnesota and Washington have their own phase-outs. Ohio has no income limit for its nonrefundable credit, but it can be worth no more than the tax. The state comparison lists each rule.