What is the Earned Income Tax Credit (EITC)?

The EITC is a refundable tax credit for low- to moderate-income workers. It helps reduce the amount of tax you owe and may give you a refund, even if you don’t owe any taxes.
 
To Qualify, You Must…

• Have earned income from employment or self-employment
• Meet income limits based on your filing status and number of qualifying children
• Have a valid Social Security number
• Be a U.S. citizen or resident alien for the entire year
• Not file as "Married Filing Separately"

 
Special rules apply if you’re claiming without children.
 
Income Limits (change annually)

• 2025:
  • No children: income must be below $19,104 (single), or $26,214 (married)
  • One child: below $50,434 (single), or $57,554 (married)
  • Two: below $57,310 (single), or $64,430 (married)
  • Three or more: below $61,555 (single), or $68,675 (married)
• 2024:
  • No children: income must be below $18,591 (single), or $25,511 (married)
  • One child: below $49,084 (single), or $56,004 (married)
  • Two: below $55,768 (single), or $62,688 (married)
  • Three or more: below $59,899 (single), or $66,819 (married)

 
Credit Amount

• 2025:
  • No children: max credit is $649
  • One child: max is $4,328
  • Two: max $7,152
  • Three or more: $8,046

• 2024:
  • No children: max credit is $632
  • One child: max is $4,213
  • Two: max $6,960
  • Three or more: $7,830

 
As you can see, you do not need to have children to claim the EITC, as long as your income is within limits.
 
The EITC is calculated and claimed on your tax return. The IRS has strict “due diligence” requirements when claiming this credit, such as verifying residency, etc.
 
NOTE: Each state has it’s own rules for the EITC.