EITC 2026: Earned Income Tax Credit Tops Out at $8,231, Filed in 2027

The maximum Earned Income Tax Credit (EITC) for tax year 2026 is $8,231 for taxpayers with three or more qualifying children, up from $8,046 for tax year 2025, the Internal Revenue Service (IRS) said in release IR-2025-103 on Oct. 9, 2025. The full table is in section 4.06 of Revenue Procedure 2025-32. This story lays out that table for both filing statuses and adds what the IRS release does not: how much each figure changed from 2025.

Is the $8,231 EITC a 2026 or a 2027 credit?

It is a tax year 2026 amount. You earn it on 2026 income and claim it on the return you file in 2027, which is why searches for the “2027 refund” lead to the same numbers. The IRS has not published a separate 2027 amount, and none of the figures below should be read as 2027 limits.

What are the EITC amounts and income limits for 2026?

The table follows Revenue Procedure 2025-32, section 4.06. The “earned income amount” is the income at which the credit reaches its maximum. The credit then holds until the phaseout begins and falls to zero at the phaseout end.

Qualifying children	None	One	Two	Three or more
Earned income amount	$8,680	$13,020	$18,290	$18,290
Maximum credit	$664	$4,427	$7,316	$8,231
Phaseout begins, married filing jointly	$18,140	$31,160	$31,160	$31,160
Phaseout ends, married filing jointly	$26,820	$58,863	$65,899	$70,244
Phaseout begins, all other statuses	$10,860	$23,890	$23,890	$23,890
Phaseout ends, all other statuses	$19,540	$51,593	$58,629	$62,974

The revenue procedure says the “all other filing statuses” amounts “also apply to married taxpayers who are not filing a joint return and satisfy the special rules for separated spouses in § 32(d).” It also sets the 2026 investment income limit: the credit is not allowed when investment income “exceeds $12,200” (2025: $11,950).

How much did the EITC change from 2025 to 2026?

Revenue Procedure 2024-40 gave the 2025 figures. We subtracted them from the 2026 table; the dollar changes below are our arithmetic.

Qualifying children	None	One	Two	Three or more
Maximum credit, 2025	$649	$4,328	$7,152	$8,046
Maximum credit, 2026	$664	$4,427	$7,316	$8,231
Change	+$15	+$99	+$164	+$185
Earned income amount, 2025	$8,490	$12,730	$17,880	$17,880
Earned income amount, 2026	$8,680	$13,020	$18,290	$18,290
Change	+$190	+$290	+$410	+$410
Phaseout ends, joint, 2025	$26,214	$57,554	$64,430	$68,675
Phaseout ends, joint, 2026	$26,820	$58,863	$65,899	$70,244
Change	+$606	+$1,309	+$1,469	+$1,569
Phaseout ends, all other statuses, 2025	$19,104	$50,434	$57,310	$61,555
Phaseout ends, all other statuses, 2026	$19,540	$51,593	$58,629	$62,974
Change	+$436	+$1,159	+$1,319	+$1,419

Who can claim the EITC?

The IRS page “Who Qualifies for the Earned Income Tax Credit (EITC)” sets two rules worth checking before you file.

• With no qualifying child, “You must be at least age 25 but under age 65 at the end of the year.”
• A Social Security number (SSN) must be issued on or before the due date of the tax return, including extensions, for you, your spouse if you file jointly, and any child you claim.

When will EITC refunds be issued in 2027?

The IRS EITC page, reviewed Nov. 3, 2026, says: “By law, we must wait until mid-February to issue refunds to taxpayers who claim the Earned Income Tax Credit.” The IRS has not announced when the 2027 filing season opens, and it has not given a 2027 refund date. Our filing season opening story tracks that date.

For comparison, last season’s timing was: in release IR-2026-12 on Jan. 26, 2026, the IRS said it expected most EITC and Additional Child Tax Credit (ACTC) refunds “by March 2, 2026, for taxpayers who chose direct deposit and have no other issues with their returns,” and that Where’s My Refund? would project deposit dates by Feb. 21, 2026. These are 2026 dates, not 2027 ones. Our 2027 tax refund schedule has the other dates.

The refundable child credit works under the same hold; see our child tax credit 2026 story for its amounts. Mark mid-February on the February 2027 printable calendar or the 2027 printable yearly calendar, or print the one-page table below.