Calculators
How to claim the earned income credit
There is no application for the federal credit: you claim it on your tax return, even if you are not otherwise required to file. Here is what goes on the return and where to get it prepared for free.
Estimate the credits before you file
Credits for tax year 2025, head of household, 1 qualifying child
$6,461
| Federal EITC | $4,328 |
| Working Pennsylvanians Tax Credit | $433 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Pennsylvania creditYou claim the federal earned income credit by filing Form 1040 for the year and entering the credit there, computed with the worksheet in the Form 1040 instructions. A filer with a qualifying child also attaches Schedule EIC, which gives each child's name, Social Security number, year of birth, relationship and months lived with you. You must file to receive it, even if your income is below the filing threshold. The state credit is claimed on the state return, on the form shown on each state page here, except in Washington, where you apply to the Department of Revenue. IRS Free File lets households with AGI of $95,000 or less prepare and e-file a federal return at no cost through guided software, and Free File Fillable Forms is open at any income. Volunteer Income Tax Assistance sites prepare returns for free for people who generally make $70,244 or less. A missed credit can be claimed on a return filed up to three years after the original due date.
Read one line of the IRS EIC table
Table line $19,000 to $19,050, 1 child
$4,328
| Tax year | 2025 |
| Column | Single, head of household, MFS |
| Credit rate on the first dollars | 34% |
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
What you need before filing
- Forms W-2 from every employer, and Forms 1099-NEC or 1099-K plus your records for self-employment.
- Social Security cards or numbers for you, your spouse and each child.
- Proof of where each child lived, in case the IRS asks: school, medical or lease records.
- Last year's return, if you filed one, and any IRS letter about a previous credit.
- Form 8862 if your credit was denied or reduced in a past year for a reason other than a math error; see the page on denied claims.
Free ways to file
IRS Free File opens with the filing season, in January. Its guided software is free for a federal return when AGI is $95,000 or less, with some partners also preparing a state return for free; Free File Fillable Forms are electronic versions of the paper forms, for any income, without guidance. The VITA and TCE programs have volunteers certified by the IRS prepare and e-file returns at community sites, for people who generally make $70,244 or less, people with disabilities and people with limited English; TCE focuses on people 60 and older. Both routes include Schedule EIC and the state credit where the state is supported.
Paid preparers must follow due diligence rules on returns with the credit and keep a checklist, Form 8867. A fee charged as a share of the refund, or a loan against the refund, costs money that the free routes do not.
On the return
The federal credit goes on the earned income credit line of Form 1040. The worksheet in the Form 1040 instructions looks up the EIC table at your earned income and, if needed, at your AGI. The additional child tax credit comes from Schedule 8812 and has its own line just below. The state return takes the federal credit as its starting point; a state with its own formula has its own schedule. Check the amount against the calculator above before filing: a large difference usually means a child, an income or a status entered differently.
After filing
A return with the credit is not refunded before mid-February. The refund date page explains the timeline. Keep your records for at least three years.