[Updated with 2024 IRS adjustments] Below are the latest Earned Income Tax Credit (EITC) tables and income qualification thresholds adjusted for recent tax years and new legislation.
These limits are adjusted annually in line with inflation and other government mandates. The EITC has returned to normal levels following the temporary expansion of eligibility rules and amounts during the pandemic years.
The EITC supplements the wages of low to moderate income workers, and especially working mothers, lifting more children out of poverty than any other single federal program.
Nearly 25 million tax returns claimed the earned income tax credit according to IRS data, which has also meant long refund delays for many tax payers claiming this credit
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Covered in this Article:
2023 EITC tables (for tax filings in 2024)
The inflation-adjusted 2023 EITC income threshold tables are shown below. These are applicable for the 2023 tax year and used when filing returns in 2024.
| 2023 EIC Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max 2023 Earned Income Tax Credit Amount | $600 | $3,995 | $6,604 | $7,430 |
| 2. Earned Income Base Amount required to get maximum credit | $7,840 | $11,750 | $16,510 | $16,510 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) | $9,800 | $21,560 | $21,560 | $21,560 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) | $17,640 | $46,560 | $52,918 | $56,838 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $16,370 | $28,120 | $28,120 | $28,120 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $24,210 | $53,120 | $59,478 | $63,398 |
The EITC won’t be allowed if a taxpayer’s qualified investment income exceeds $11,000 in 2023.
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How the Earned Income Tax Credit Works and How to read EITC tables:
Themaximum earned income credit allowed/payable for the given tax year is shown inline 1. To start claiming this credit you must have at least $1 of earned income, withline 2showing the minimum amount of earned income required to get the maximum earned income tax credit.
The amount of credit you receive or qualify for varies based on income and number of children so will differ from person to person.Earned income includes all the taxable income such asWages, salaries, and tips, certain disability benefits and self-employment earnings.
The “Phaseout Threshold Amount Begins“(lines 3 and 5 depending on filing status) and “Phaseout Amount When Credit Ends” (lines 4 and 6 depending on filing status) are the adjusted gross income (AGI) ranges from where the EITC begins to phase out to where it reaches $0, or the income at or above which no credit is allowed.
Or said another way you need to earn between $1 and the amounts in line 4 or 6 (based on filing status) to get at least some of the EIC.If your income is between lines 2 and 4 (single filer, HoH or SS) or lines 2 and 5 (married) then you get the FULL EIC for the year.
Exampleson figuring the EITC from the tables above:
Scenario 1:Sara has an earned income of $1,200 for the year – Sara would be entitled to a partial credit since she her earned income is less than the “Earned Income required to get the maximum credit (lower limit)” per line 2. The minimum amount of earnings to get a partial credit is $1. The amount of credit would vary based on the number of qualifying children.
Scenario 2:Megan has 1 child and an earned income of 14,000 for the year– Megan is entitled to the full EIC credit for a single filer with 2 children since her earned income is above the “Earned Income required to get the maximum credit (lower limit” on line 2) but below the “Starting Threshold Phaseout Amount” on line 3.
Scenario 3: Joe and Mary have an earned income of $45,000 and 2 children – Joe and Mary would be entitled to a partial EIC credit for a married couple with 2 children since their earned income is above the “Starting Threshold Phaseout Amount (Married Filing Jointly)” on line 5 but below the maximum eligibility amount (for Married Filing Jointly) on line 6.
Scenario 4:Kobe and Lina have earned income of $120,000 for the year and 3 children – They would not be entitled to the credit at all since their earned income is above the maximum eligibility income amount on line 6
SeeIRS publication 596 or use online tax providers like TurboTax or to get a free estimate of the specific credit amount you would be entitled to.
Also note that you must have a Social Security number that is valid for employment to claim the EITC, and generally must be a U.S. citizen or resident alien for all of the year you are claiming the credit.
2024-2025 EITC tables
The IRS has released the inflation-adjusted 2024 EITC income threshold tables, which will be applicable from Jan 2024 and used when filing returns in 2025. In line with rising inflation the credit and eligibility income thresholds all increased.
| 2024 EIC Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max 2024 Earned Income Tax Credit Amount | $632 | $4,213 | $6,960 | $7,830 |
| 2. Earned Income Base Amount required to get maximum credit | $7,840 | $11,750 | $16,510 | $16,510 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) | $10,330 | $22,720 | $22,720 | $22,720 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) | $18,591 | $49,084 | $55,768 | $59,899 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $17,250 | $29,640 | $29,640 | $29,640 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $25,511 | $56,004 | $62,688 | $66,819 |
The EITC won’t be allowed if a taxpayer’s qualified investment income exceeds $16,600 in 2023.
Final 2022 EITC tables (for 2023 tax filings)
The IRS has released the latest inflation adjusted EITC tables which are shown below. The main difference to 2021 levels is that the expanded ranges and amounts available (via Biden’s ARPA bill) to childless workers won’t be available in 2022.
You will notice the considerable decrease shown in the 2022 tables versus those in 2021.
There was a possibility that the 2021-2022 EITC expansion would be extended via Biden’s original Build Back Better plan; however the EITC (and CTC) expansion was not part of the final bill (Inflation Reduction Act) that was eventually passed.
| 2022 EIC Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max. 2022 Earned Income Tax Credit Amount | $560 | $3,733 | $6,164 | $6,935 |
| 2. Earned Income Base Amount required to get maximum credit | $7,320 | $10,980 | $15,410 | $15,410 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) | $9,160 | $20,130 | $20,130 | $20,130 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) | $16,480 | $43,492 | $49,399 | $53,057 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $15,290 | $26,260 | $26,260 | $26,260 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $22,610 | $49,622 | $55,529 | $59,187 |
2023 Lookback Rule
In past years the IRS allowed tax payers to use prior year incomes for qualifying for the EITC (and other federal tax credits tied to income eligibility) and/or for increasing the amount they would get.
However this lookback rule will no longer be available and qualification will revert to using the most recent tax year filing in line with pre-COVID requirements.
Filing a Tax Return with the Earned Income Tax Credit (EITC) and PATH Act
You have tofile a tax returnwith the IRS to claim the EITC, even if you owe no tax or are not required to file. You can get help with figuring the EIC and other qualifying criteria by followinginstructions in IRS publication596or using online taxfiling softwarewhich can also help you work through figuring your credit eligibility and determine the amount you would receive.
As with past years, tax payers who claim the EITC and the Child Tax Credit will several weeks of delay in receiving refunds due to PATH act provisions. This lifts by mid to late February allowing millions of refunds to be issued.
2021-2022 Earned Income Tax Credit ARPA Expansion
Under the Biden ARPA package, the EITC was temporarily modified to provided greater coverage for childless workers and also boost the maximum credit in 2021 to $1,502 from the already inflation adjusted $543 for childless workers. The benefit will be realized in larger refunds when taxpayers file their 2021 returns in 2022.
The ARPA bill also raises the qualifying income level to $9,820 at which the earned income tax credit reaches its maximum, as well as changing the income phaseout level to begin at $11,610 for individuals (no children) tax filers.
There are also provisions that permanently increase the maximum investment income threshold to $10,000 (vs. existing $3,650) that can be excluded for counting towards EIC qualification. This limit will be adjusted for inflation. See the tables below for updated 2021 Earned Income tables, which you can compare to 2020 and 2019 levels in earlier updates below.
Prior years’age limits for the EITCwere also scrapped, meaning that any worker over 19 who meets income guidelines would qualify for the credit. Previously, only workers ages 25 to 64 could claim it.
The above changes are in addition to the expanded CTC and $1400 dependent stimulus checks also passed in the Biden ARPA stimulus package to help low and middle income families.
2022 Tax Refunds Larger Due to Expanded EIC
The EITC expansion for the 2021 tax year, especially for childless workers whose benefit nearly tripled, means that millions more will likely see large refunds in their 2022 filings. See more in this article.
| Income Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max. 2021 Earned Income Tax Credit Amount | $1,502 | $3,618 | $5,980 | $6,728 |
| 2. Earned Income Base Amount required to get maximum credit | $9,820 | $10,640 | $14,950 | $14,950 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) | $11,610 | $19,520 | $19,520 | $19,520 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) | $21,430 | $42,158 | $47,915 | $51,464 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $17,550 | $25,470 | $25,470 | $25,470 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $27,380 | $48,108 | $53,865 | $57,414 |
Using 2019 Income Levels for 2020 and 2021 EITC Eligibility (Look Back Provision)
Note that for 2020 tax filings in 2021, Congress passed legislation in multiple COVID relief bills that allows you to use 2019 income levels to apply for the EITC in your 2020 return and 2021 return.
This is to address the pandemic driven economic slowdown and job or income losses for taxpayers who may not have qualified for the EITC if their 2020 or 2021 income (AGI) was used to figure their EITC. Tax software providers like TurboTax have updated their software to account for this change.
Earned Income Tax Credit (EITC) Relief : If your earned income was higher in 2019 than in 2020 or 2021, you can use the 2019 amount to figure your EITC for 2020 and 2021. This temporary relief would allow tax payers to qualify or get a potentially larger refund in their 2020 and 2021 tax filings.
IRS
2020 Earned Income Tax Credit (EIC) Table
| Income Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max. 2020 Earned Income Tax Credit Amount | $538 | $3,584 | $5,920 | $6,660 |
| 2. Earned Income Base required to get maximum credit | $7,100 | $10,640 | $14,950 | $14,950 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or Head of Household) | $8,790 | $19,330 | $19,330 | $19,330 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or Head of Household) | $15,820 | $41,756 | $47,440 | $50,594 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $14,680 | $25,220 | $25,220 | $25,220 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $21,710 | $47,646 | $53,330 | $56,844 |
Prior year EITC tables
2019 Earned Income Tax Credit (for Returns Filed in 2020)
| Income Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max. 2019 Earned Income Tax Credit Amount | $529 | $3,526 | $5,828 | $6,557 |
| 2. Earned Income (lower limit) required to get maximum credit | $6,800 | $10,200 | $14,320 | $14,320 |
| 4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or Head of Household) | $15,570 | $41,094 | $46,703 | $50,162 |
| 6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) | $21,370 | $46,884 | $52,493 | $55,952 |
2018 Earned Income Tax Credit (for Returns Filed in 2019)
| Income Qualification Item | No Children | With 1 Child | With 2 Children | With 3+ Children |
|---|---|---|---|---|
| 1. Max. 2018 Earned Income Tax Credit Amount | $520 | $3,468 | $5,728 | $6,444 |
| 2. Earned Income (lower limit) required to get maximum credit | $6,800 | $10,200 | $14,320 | $14,320 |
| 3. Phaseout Threshold Amount Begins (for Single, SS, or Head of Household) | $8,510 | $18,700 | $18,700 | $18,700 |
| 4. Phaseout Amount When Credit Ends (for Single, SS, or Head of Household) | $15,310 | $40,402 | $45,898 | $49.298 |
| 5. Phaseout Threshold Amount Begins (for Married Filing Jointly) | $14,200 | $24,400 | $24,400 | $24,400 |
| 6. Phaseout Amount When Credit Ends (for Married Filing Jointly) | $21,000 | $46,102 | $51,598 | $54,998 |
