By situation
Earned income credit for married couples
A married couple claims the credit on one joint return, with both earnings added. The joint limits are higher, but not twice as high, so two earners often get less than one would alone.
Earned income credit on a joint return
Credits for tax year 2025, married filing jointly, 2 qualifying children
$10,441
| Federal EITC | $4,719 |
| Illinois Earned Income Credit | $944 |
| Child tax credit (40% of the state credit, child under 12) | $378 |
| Child tax credit, lowers your tax | $1,050 |
| Additional child tax credit, refundable | $3,350 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $64,430.
Rules of the Illinois creditA married couple claims the earned income credit on a joint return, with both spouses' earned income and AGI added together. To offset part of the effect of adding two incomes, the joint return has a later phase-out: for 2025 the credit begins to fall at $30,470 with children and $17,730 without, $7,120 higher than for a single filer, and ends at $57,554, $64,430 and $68,675 with one, two and three or more children. The maximum amounts are the same as for single filers. Married filing separately is excluded, except for a spouse who lived apart from the other for the last six months of the year, or is legally separated, and has a qualifying child who lived with them more than half the year. Both spouses need a Social Security number valid for work, and on a return without a child, at least one spouse must be 25 to 64.
Two incomes, one joint return: your credit
Joint federal EITC 2025, $30,000 together
$7,152
| Phase-out starts (joint) | $30,470 |
| Credit ends (joint) | $64,430 |
| Credit on the higher income alone | $7,152 |
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
Joint returns, federal credit by income, 2025
| Joint earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $20,000 | $473 | $4,328 | $7,152 | $8,046 |
| $25,000 | $91 | $4,328 | $7,152 | $8,046 |
| $30,000 | $0 | $4,328 | $7,152 | $8,046 |
| $35,000 | $0 | $3,600 | $6,193 | $7,087 |
| $40,000 | $0 | $2,801 | $5,140 | $6,034 |
| $45,000 | $0 | $2,002 | $4,087 | $4,981 |
| $50,000 | $0 | $1,203 | $3,034 | $3,928 |
| $55,000 | $0 | $404 | $1,981 | $2,875 |
| $60,000 | $0 | $0 | $928 | $1,822 |
| $65,000 | $0 | $0 | $0 | $769 |
Two earners
The credit depends on the total, not on who earns it. A couple with $18,000 and $12,000 is treated exactly like a couple with one earner at $30,000. With two children that total is still below the joint phase-out start of $30,470, so the credit is at its maximum. The mini-tool below compares the joint credit with what the higher earner alone would receive.
The state side
State credits that are a share of the federal one follow the joint amount. A few states have their own joint thresholds: Minnesota starts its phase-out at $37,910 for a couple, against $31,950 for others, and Maryland pays 100% of the federal amount without a child only to single and head of household filers. The calculator above is set to Illinois, which adds 20% and a child credit for children under 12.
Spouse with an ITIN
If one spouse has an ITIN instead of a Social Security number valid for work, the couple cannot claim the federal earned income credit on a joint return, even with children who have SSNs. The child tax credit is different: under the 2025 law it requires an SSN for at least one spouse. Several states accept ITIN filers for their own credit; see the SSN and ITIN page.