Earned Income Tax Credit (EITC) Checker

The Earned Income Tax Credit (EITC) is one of the most powerful tax benefits for low-to-moderate income working Americans. Unlike most tax credits, the EITC is fully refundable—meaning you can receive it as a cash refund even if you owe zero taxes.

For 2024/2025, the EITC can provide up to $7,830 for families with three or more qualifying children. Even workers without children can receive up to $632. Each year, the EITC helps millions of families move above the poverty line and build financial stability.

Despite its value, 1 in 5 eligible taxpayers don't claim the EITC—leaving billions of dollars unclaimed. This checker helps you determine if you might be eligible and estimate your potential credit amount based on your income, filing status, and number of qualifying children.

We use official IRS EITC tables to provide accurate estimates, but always verify your eligibility with the IRS EITC Assistant or a tax professional before filing.

Basic Eligibility Requirements

• Earned Income: You must have income from working (wages, salary, tips, self-employment)
• Income Limits: Your earned income and AGI must be below certain thresholds
• Valid SSN: You, your spouse (if filing jointly), and any qualifying children must have valid Social Security Numbers
• U.S. Citizen/Resident: Must be a U.S. citizen or resident alien for the entire tax year
• Filing Status: Cannot be Married Filing Separately
• Investment Income: Must be $11,600 or less (2024)
• No Foreign Income Exclusion: Cannot file Form 2555

2024/2025 Maximum Credits by Children

The EITC Curve: Phase-In, Plateau, Phase-Out

Unlike other credits that are flat amounts, the EITC follows a distinctive three-region curve:

• Phase-In: Credit increases as earned income rises (encourages work)
• Plateau: Credit stays at maximum over a range of income
• Phase-Out: Credit gradually decreases as income rises, eventually reaching $0

This design means the largest credits go to workers with moderate (not zero) income, incentivizing employment while providing significant benefits.

Qualifying Child Requirements

• Age: Under 19 (or under 24 if full-time student), or any age if permanently disabled
• Relationship: Your child, stepchild, foster child, sibling, or their descendant
• Residency: Lived with you in the U.S. for more than half the year
• Joint Return: Child cannot file a joint return (except to claim a refund)

Step 1: Select Tax Year
Choose 2024 or 2025. EITC amounts and income limits are adjusted annually for inflation.

Step 2: Choose Filing Status
Select Single, Married Filing Jointly, or Head of Household. Note: Married Filing Separately is not eligible for EITC.

Step 3: Enter Number of Qualifying Children
Count children who meet the age, relationship, and residency requirements. More children = higher credit potential.

Step 4: Enter Earned Income
Include wages, salaries, tips, and net self-employment income. Do NOT include unemployment, Social Security, or investment income.

Step 5: Enter AGI
Your Adjusted Gross Income (from your tax return). The EITC phases out based on the higher of earned income or AGI.

Step 6: Optional – Enter Investment Income
If you have more than $11,600 in investment income, you're not eligible for EITC.

Step 7: Review Results
See your estimated credit, eligibility status, and where you fall on the EITC curve.

Step 1: Determine Your Tier

Based on your number of qualifying children (0, 1, 2, or 3+), each tier has different:

• Maximum credit amount
• Phase-in rate and threshold
• Phase-out rate and threshold
• Income limits

Step 2: Calculate Based on Income Region

Phase-In Region:

Credit = Earned Income × Phase-In Rate

Plateau Region:

Credit = Maximum Credit (flat amount)

Phase-Out Region:

Credit = Maximum Credit − [(Income − Phase-Out Start) × Phase-Out Rate]

Example: Single, 2 Children, $25,000 Earned Income

1. Tier: 2 children → Max credit $6,960, Phase-in rate 40%, Phase-out rate ~21%
2. $25,000 is past phase-in ($17,400) but before phase-out starts ($20,130 for single)
3. Income is in phase-out region: Credit reduced from maximum
4. Estimated credit: approximately $5,900

Using Earned Income vs. AGI

The IRS uses the higher of earned income or AGI for the phase-out calculation. This prevents people with high investment income (but low wages) from claiming large credits.

1. Low-Income Workers Unsure About Eligibility

If you work but earn modest income, you might be leaving thousands of dollars on the table. This checker helps you quickly determine if you should pursue EITC when filing.

2. Workers Without Children

Many people don't realize EITC exists for workers without children. While smaller ($632 max), it's still free money. If you're 25-64 without dependents, check your eligibility.

3. Growing Families

Having a baby significantly increases EITC eligibility. A family going from 0 to 1 child could see their maximum credit jump from $632 to $4,213. Model the impact before baby arrives.

4. Self-Employed Workers

Self-employment income counts for EITC (after subtracting business expenses). Gig workers, freelancers, and small business owners should check their eligibility.

5. Part-Year Workers

If you only worked part of the year (job loss, returning to workforce, seasonal work), your lower annual income might qualify you for EITC even if you earned more per hour.

6. Comparing EITC with Other Credits

Use this alongside our Child Tax Credit calculator. Many families qualify for both—together, these credits can provide $10,000+ in benefits.

7. Planning Work Hours

The EITC curve means very low income and very high income both get smaller credits. If you have flexibility in hours, see where your income falls on the curve.

• ❌ Not claiming EITC because you "don't owe taxes"

  EITC is refundable—you get it even with zero tax liability. Many eligible people skip it thinking it only helps those who owe taxes. File a return to claim your refund!

• ❌ Filing Married Filing Separately

  MFS filers cannot claim EITC. If married, you must file jointly to get the credit. In some cases, Head of Household might be an option if you lived apart from your spouse.

• ❌ Including non-earned income

  Only earned income (wages, self-employment) counts toward EITC. Unemployment benefits, Social Security, child support, and investment income don't count as earned income.

• ❌ Exceeding the investment income limit

  If you have more than $11,600 (2024) in investment income (interest, dividends, capital gains, rental income), you're disqualified from EITC entirely—even with low wages.

• ❌ Claiming a child who doesn't qualify

  The child must meet age, relationship, and residency tests. A nephew who lived with you for 4 months doesn't qualify (needs more than half the year). Be accurate to avoid audits.

• ❌ Not knowing about state EITC

  About 30 states offer additional state EITC on top of federal. California, New York, and others can add hundreds to thousands more. Check your state's program.

• 💡 Combine EITC with Child Tax Credit

  Low-income families often qualify for both EITC and CTC. A family with 2 kids earning $30,000 could get $5,000+ in EITC plus $4,000 in CTC = $9,000+ in credits.

• 💡 Use IRS Free File if income is under $79,000

  IRS Free File provides free tax software that automatically calculates EITC. Don't pay for tax prep if you qualify for free options—keep more of your refund.

• 💡 Understand the "EITC cliff" for workers without children

  Workers without children face very narrow income limits (~$18,591 single). Earning just slightly more can eliminate your credit. Know where you stand.

• 💡 Look back 3 years if you missed claiming

  Didn't claim EITC in past years? You can amend returns for the past 3 years to claim credits you missed. This could mean thousands in back refunds.

• 💡 Check state EITC programs

  California, New York, Colorado, and ~27 other states have state EITC programs. Some provide 10-50% of the federal EITC as additional state credit.

• 💡 Be careful with self-employment income

  Self-employment income qualifies, but overstating it to increase EITC is fraud. The IRS scrutinizes self-employment EITC claims closely. Only report legitimate business income.