Earned Income Credit EIC

The Earned Income Tax Credit, EITC or EIC, is a benefit for working people with low to moderate income. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file. EITC reduces the amount of tax you owe and may give you a refund.

When Can I Expect My Refund?

If you claim the earned income tax credit (EITC) or the additional child tax credit (ACTC) on your tax return, by law the IRS, can’t issue your refund before mid-February. Find out more on when to expect your refund.

After you file your return, the best way to track your refund is Where’s My Refund?or the IRS2Go mobile app.

Who Qualifies

Do I Qualify for EITC?

To qualify for EITC you must have earned income from working for someone or from running or owning a business or farm and meet basic rules. And, you must either meet additional rules for workers without a qualifying child or have a child that meets all the qualifying child rules for you.

Claiming EITC

How Do I Claim EITC?

You need to file a tax return to claim EITC. Find out:

  • the documents you need
  • the common errors to watch for
  • the consequences of filing an EITC return with an error
  • how to get help preparing your return
  • what you need to do if your EITC was denied in a previous year
  • how to claim the credit for earlier tax years

Earned Income and AGI Limits

The tax year 2018 Earned income and adjusted gross income (AGI) must each be less than:

If filing…Qualifying Children Claimed
ZeroOneTwoThree or more
Single, Head of Household or Widowed$15,270$40,320$45,802$49,194
Married Filing Jointly$20,950$46,010$51,492$54,884

Investment Income Limit

Investment income must be $3,500 or less for the year.

Maximum Credit Amounts

The maximum amount of credit for Tax Year 2018 is:

  • $6,431 with three or more qualifying children
  • $5,716 with two qualifying children
  • $3,461 with one qualifying child
  • $519 with no qualifying children