What is the earned income credit for 2025?
Updated for tax year 2025 (filed in 2026) · IRS-sourced
For tax year 2025, the earned income credit (EIC or EITC) is a refundable federal tax credit for workers with low to moderate income. How much you can get depends mainly on your earned income, adjusted gross income, filing status, and how many qualifying children you have.
For 2025, the maximum earned income credit is $8,046 if you have 3 or more qualifying children. The maximum is $7,152 with 2 children, $4,328 with 1 child, and $649 with no qualifying children.
2025 earned income credit maximum amounts
The earned income credit is a refundable credit, which means it can lower your tax to zero and may still give you a refund if you qualify. For tax year 2025, the amount is based on the number of qualifying children shown on your return.
The IRS inflation-adjusted figures for 2025 are in Rev. Proc. 2024-40. These are the maximum credit amounts before the credit phases out at higher income levels.
| Number of qualifying children | Maximum 2025 EITC |
|---|---|
| 3 or more | $8,046 |
| 2 | $7,152 |
| 1 | $4,328 |
| 0 | $649 |
Income limits for 2025
You do not get the full credit at every income level. The credit increases as earned income rises to a certain point, then phases out once your adjusted gross income or earned income goes above the IRS phaseout threshold.
For 2025, the credit is fully phased out once income reaches the completed phaseout amount. Married filing jointly gets a higher phaseout range than other filing statuses.
| Qualifying children | Phaseout begins MFJ | Phases out completely MFJ | Phaseout begins all other statuses | Phases out completely all other statuses |
|---|---|---|---|---|
| 3 or more | $30,470 | $68,675 | $23,350 | $61,555 |
| 2 | $30,470 | $64,430 | $23,350 | $57,310 |
| 1 | $30,470 | $57,554 | $23,350 | $50,434 |
| 0 | $17,730 | $26,214 | $10,620 | $19,104 |
You generally cannot claim the 2025 EITC if your certain investment income is more than $11,950.
Who can qualify for the 2025 EITC
Besides meeting the income rules, you must have earned income to claim the credit. The IRS also says you must be a U.S. citizen or resident alien for the year, have a valid Social Security number, and cannot file Form 2555 for foreign earned income.
If you are married, you usually must file a joint return to claim the EITC. If you have a qualifying child, that child must meet IRS relationship, age, residency, and joint return tests. If you do not have a qualifying child, you may still qualify for a smaller credit if you meet the IRS rules.
The IRS EITC Assistant can help estimate whether you qualify and roughly how much your credit may be.
| Basic 2025 EITC requirements | General rule |
|---|---|
| Earned income | Required |
| Valid Social Security number | Required |
| U.S. citizen or resident alien | Required |
| Married filing jointly | Usually required if married |
| Form 2555 filed | Not allowed for EITC |
| Investment income over $11,950 | Not eligible |
How much you can actually get
Your actual 2025 earned income credit may be less than the maximum. The IRS calculates the credit using your earned income and adjusted gross income, and the amount changes as income moves through the phase-in and phaseout ranges.
That means two people with the same number of children may get different credit amounts. The IRS Form 1040 instructions include EIC tables, and the IRS EITC Assistant is a good starting point for an estimate.
| Qualifying children | Earned income amount for maximum credit |
|---|---|
| 3 or more | $17,880 |
| 2 | $17,880 |
| 1 | $12,730 |
| 0 | $8,490 |
This is US federal tax information for tax year 2025 only. It is not tax advice.
Frequently Asked Questions
What is the maximum earned income credit for 2025?
For tax year 2025, the maximum EITC is $8,046 with 3 or more qualifying children, $7,152 with 2, $4,328 with 1, and $649 with none, according to Rev. Proc. 2024-40 section .06.
Can I get the earned income credit with no children in 2025?
Yes, you may qualify for a smaller 2025 EITC even with no qualifying children. The maximum credit is $649, subject to the IRS eligibility rules in Rev. Proc. 2024-40 and the general IRS EITC rules.
What income disqualifies me from EITC in 2025?
For 2025, the credit fully phases out at $68,675 for married filing jointly with 3 or more qualifying children and at lower amounts for other categories. Also, you cannot claim EITC if certain investment income exceeds $11,950. Source: Rev. Proc. 2024-40 section .06.
Is the earned income credit refundable for 2025?
Yes. The IRS describes the earned income tax credit as a refundable credit, meaning eligible taxpayers can receive it even if it exceeds their tax liability. Source: IRS EITC overview.
How do I know if my child counts for EITC?
A qualifying child must meet IRS tests including relationship, age, residency, and joint return rules. The IRS EITC overview and EITC Assistant explain these requirements.
Where can I estimate my 2025 earned income credit?
The IRS recommends using the EITC Assistant at apps.irs.gov/app/eitc to check whether you may qualify and to estimate your credit. The Form 1040 instructions also provide EIC tables.
Rev. Proc. 2025-32
Rev. Proc. 2024-40
TaxGPT.ai provides information from official IRS publications. This is not tax advice. Consult a qualified tax professional for your specific situation.
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