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Earned Income Credit (EITC) Calculator for 2026

What do these figures come to once the work is shown?

EITC from earned income, AGI, filing status and number of children, using the 2026 amounts and phase-out rates.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Earned income credit
$1,853
Estimated 2026 credit
Maximum credit for your family size
$4,427
Phase-out begins at
$23,890
Drawn to one scale
Earned income credit$1,853
Maximum credit for your family size$4,427
Phase-out begins at$23,890
Credit ends at$51,593
All results
MeasureResult
Earned income credit
Computed from the section 32(b) rates and the Rev. Proc. 2025-32 amounts
$1,853
Maximum credit for your family size$4,427
Phase-out begins at$23,890
Credit ends at$51,593
Investment income testWithin the $12,200 limit
How this was worked out
Work shownrecomputed as you type
Credit = lesser of (credit rate x earned income) and the maximum credit
Rates: 7.65% (none), 34% (one), 40% (two), 45% (three or more)
Reduction = phase-out rate x (greater of AGI or earned income - phase-out threshold)
Phase-out rates: 7.65%, 15.98%, 21.06%, 21.06%. No credit if investment income exceeds $12,200

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Credit = lesser of (credit rate x earned income) and the maximum credit
  • Rates: 7.65% (none), 34% (one), 40% (two), 45% (three or more)
  • Reduction = phase-out rate x (greater of AGI or earned income - phase-out threshold)
  • Phase-out rates: 7.65%, 15.98%, 21.06%, 21.06%. No credit if investment income exceeds $12,200

How it works

The earned income credit rises with earnings to a maximum, stays there, and then phases out as the greater of AGI or earned income rises. The 2026 maximums, thresholds and completed phase-out amounts come from Rev. Proc. 2025-32, and the percentages are in section 32(b).

Taxpayers with no qualifying child must be at least 25 and under 65 at the end of the year under section 32(c). Investment income above $12,200 cancels the credit for 2026. The Form 1040 instructions carry the IRS lookup tables; this tool computes the credit directly from the section 32(b) rates and the amounts above.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Which phase-out column applies if I am married filing separately?

Rev. Proc. 2025-32 says the non-joint column also applies to married taxpayers who file apart and meet the separated spouse rules in section 32(d).

What does three or more children change?

It uses a 45 percent credit rate and a $8,231 maximum credit for 2026.

Does this check the other EITC rules?

No. Residency, relationship, Social Security numbers and filing status tests are not checked here.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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