In order to claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) limits in addition to limits on the credit for current, prior, and future tax years.
Use the earned income credit table to find the maximum credit amounts for each tax year.
If you’re not sure if you can claim the EITC, use the EITC Qualifying Wizard.
earned income
Earned income includes all taxable income and wages you receive from working for someone else, for yourself, or for a business or farm that you own.
Election to use prior year
earned income You can elect to use your 2019 earned income to figure out your EIC if your 2019 earned income is greater than your earned income of 2021.
Earned Income Classes
Wages, salaries, or tips where federal income tax is withheld on the income reported in box 1 of Form W-2.
Earnings from a job where your employer didn’t withhold taxes (such as work in the sharing economy), including:
Driving a car for booked trips or deliveries
Carry out errands or tasks
sell products online
Provide professional or artistic services
Providing other temporary, commissioned, or freelance work
Money earned from self-employment, including if you are:
Own or operate a business or farm
Minister or member of a religious order
Statutory employee and have income
Benefits received from a union strike
Certain disability benefits you received before you were of minimum retirement age
Nontaxable combat pay (reported in box 12 with code Q on Form W-2)
If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Tax Guide for the Armed Forces.
Earned income does not include:
Pay you received for work performed while you were incarcerated in a penal institution
Interest and dividends
Pensions or annuities
Social Security benefits
unemployment benefits
Pension for divorced spouse
Pension for minor children
EITC Tables
Tax Year 2021 (Current Tax Year)
Find the maximum AGI, investment income and credit amounts for tax year 2021.
| Children or Relatives Claimed | Maximum AGI (filing as Single, Head of Household, Widowed or Married Filing Separately*) | Maximum AGI (filing as Married Filing Jointly) |
|---|---|---|
| Zero | $21,430 | $27,380 |
| One | $42,158 | $48,108 |
| Two | $47,915 | $53,865 |
| Three | $51,464 | $57,414 |
Investment income limit: $10,000 or less
Maximum Credit Amounts
The maximum amount of credit you can claim
- No qualifying children: $1,502
- 1 qualifying child: $3,618
- 2 qualifying children: $5,980
- 3 or more qualifying children: $6,728
* Taxpayers claiming the EITC who file Married Filing Separately must meet the eligibility requirements under the special rule in the American Rescue Plan Act (ARPA) of 2021.
Tax Year 2020
Find the maximum AGI, investment income and credit amounts for tax year 2020.
| Children or Relatives Claimed | Maximum AGI (filing as Single, Head of Household or Widowed | Maximum AGI (filing as Married Filing Jointly) |
|---|---|---|
| Zero | $15,820 | $21,710 |
| One | $41,756 | $47,646 |
| Two | $47,440 | $53,330 |
| Three | $50,594 | $56,844 |
Investment income limit: $3,650 or less
Maximum Credit Amounts
The maximum amount of credit you can claim
- No qualifying children: $538
- 1 qualifying child: $3,584
- 2 qualifying children: $5,920
- 3 or more qualifying children: $6,660
Use this table organized by tax year to find the maximum amounts for:
Adjusted Gross Income (AGI)
Investment income you may have
Amount of credit you can claim
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