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Important limitations
Verified 2026 IRS limits
Maximum credit and income cutoffs
The credit is fully phased out when earned income or adjusted gross income, whichever is greater, reaches the applicable cutoff.
| Qualifying children | Maximum credit | Single | Head of household | Qualifying surviving spouse | Married filing separately* | Married filing jointly |
|---|---|---|---|---|---|---|
| No children | $664 | $19,540 | $19,540 | $19,540 | $19,540 | $26,820 |
| 1 child | $4,427 | $51,593 | $51,593 | $51,593 | $51,593 | $58,863 |
| 2 children | $7,316 | $58,629 | $58,629 | $58,629 | $58,629 | $65,899 |
| 3 or more children | $8,231 | $62,974 | $62,974 | $62,974 | $62,974 | $70,244 |
Income cutoff: No credit is allowed when earned income or adjusted gross income, whichever is greater, reaches or exceeds the amount shown. *Married Filing Separately applies only when the taxpayer satisfies the special IRS rules for separated spouses under Internal Revenue Code section 32(d).
Filing status
Your filing status affects the income range over which the Earned Income Credit phases out. Marital status on the last day of the year generally determines the filing statuses available to you.
| Filing status | General description |
|---|---|
| Married filing jointly | If you are married, you may generally file a joint return with your spouse. If your spouse died during the tax year and you did not remarry, you may generally still file jointly for that year. You may instead choose married filing separately. |
| Qualifying surviving spouse | You may generally qualify for this status for two years after the year of your spouse’s death if you qualified to file jointly in the year of death, did not remarry, and maintain a home for a qualifying child or stepchild. |
| Single | Use this status if you are unmarried, divorced, or legally separated on the last day of the year and do not qualify for another filing status. |
| Head of household | This status may apply if you are unmarried or considered unmarried, pay more than half the cost of keeping up a home, and have a qualifying person. Special rules may allow certain married taxpayers who lived apart from a spouse during the final six months of the year to qualify. |
| Married filing separately | Married filing separately is generally not eligible for the Earned Income Credit. A separated spouse may qualify only when specific IRS requirements are met. |
Source: IRS Revenue Procedure 2025-32 and IRS guidance on filing status and the Earned Income Credit.