Earned Income Credit Guide

💡 What is the Earned Income Credit?

The Earned Income Tax Credit (EIC or EITC) is a refundable tax credit designed to help working individuals and families with low to moderate income. It's one of the most valuable credits available because it can reduce your tax liability and may result in a refund even if you owe no taxes.

💰 2025 Maximum Credit Amounts

Based on Number of Children

• No qualifying children $600
• 1 qualifying child $4,213
• 2 qualifying children $6,960
• 3 or more qualifying children $7,830

📊 2025 Income Limits - Single Filers

Maximum Adjusted Gross Income

• No children $18,591
• 1 child $46,560
• 2 children $52,918
• 3+ children $56,838

Maximum Earned Income

• No children $18,591
• 1 child $46,560
• 2 children $52,918
• 3+ children $56,838

👫 2025 Income Limits - Married Filing Jointly

Maximum Adjusted Gross Income

• No children $25,220
• 1 child $53,189
• 2 children $59,547
• 3+ children $63,467

Maximum Earned Income

• No children $25,220
• 1 child $53,189
• 2 children $59,547
• 3+ children $63,467

👶 Qualifying Child Requirements

To claim a child for EIC, they must meet ALL of these tests:

Age Test

• Under age 19 at end of year
• Under age 24 if full-time student
• Any age if permanently disabled

Relationship Test

• Your son, daughter, stepchild, foster child
• Brother, sister, stepbrother, stepsister
• Or descendant of any of these

Residency Test

• Lived with you in the US for more than half the year

✅ Basic Eligibility Requirements

You Must:

• Have earned income from work
• Meet income limits for your filing status
• Be a US citizen or resident alien
• Not file Form 2555 (foreign earned income)

Investment Income Limit:

• Investment income must be $11,750 or less