Earned Income Tax Credit (EITC)

The Earned Income Tax Credit is one of the largest federal anti-poverty programs — and one of the most under-claimed. Low to moderate income workers can receive up to $8,046 per year as a tax refund, even if they owe no taxes. An estimated 1 in 5 eligible workers don't claim it.

Who qualifies for the EITC?

To qualify, you must have earned income (wages, self-employment, or farming income) and meet income limits based on your filing status and number of qualifying children. Investment income must be $11,600 or less (2025).

Key eligibility rules:

• Must have earned income from work (wages, salary, tips, or self-employment)
• Must have a valid Social Security number
• Must be a U.S. citizen or resident alien all year
• Cannot file as "Married Filing Separately"
• Cannot be claimed as a dependent on someone else's return
• Must be between age 25 and 64 if filing without a qualifying child

How much can I receive? (2025 tax year)

The EITC amount depends on your income and number of qualifying children:

Figures are for the 2025 tax year (returns filed in 2026). Income limits and maximum credits are adjusted for inflation annually. See IRS EITC tables for the current year.

What counts as a qualifying child?

A qualifying child must meet all four tests:

• Relationship: Your child, stepchild, foster child, sibling, or a descendant of any of these
• Age: Under 19, or under 24 if a full-time student, or any age if permanently disabled
• Residency: Lived with you in the U.S. for more than half the year
• Joint return: Cannot file a joint return with a spouse (unless only to claim a refund)

How to claim the EITC

The EITC is claimed on your federal tax return (Form 1040) by completing Schedule EIC if you have qualifying children. It is not paid out separately — it reduces your tax bill or increases your refund.

Filing options:

• Free tax preparation: If your income is $67,000 or below, you can file for free through IRS Free File
• VITA sites: Volunteer Income Tax Assistance (VITA) offers free in-person tax prep for people earning under ~$67,000
• Tax software: TurboTax, H&R Block, and other software automatically calculate and apply the EITC

Missed it in a prior year? You can amend returns and claim the EITC for up to 3 prior tax years. If you missed the credit for 2022, 2023, or 2024, you can still file to get it.

Common questions

Do I need children to qualify for the EITC?

No. Workers without children can qualify for a smaller EITC (up to $649 for 2025) if they are between ages 25 and 64, not claimed as a dependent, and meet the income limits. The income limit for single filers with no children is $19,104.

Does self-employment income qualify for the EITC?

Yes. Net self-employment income counts as earned income for EITC purposes. However, you must report it accurately on Schedule SE. If you have both a loss and wages, only net earned income counts.

Can I get the EITC if I didn't file taxes in prior years?

Yes — if you were eligible but didn't file, you can file late returns and claim the EITC for up to 3 years back. There is no penalty for filing late if you are owed a refund. For years beyond 3 years, the refund window is closed.

Why might my EITC refund be delayed?

By law, the IRS cannot issue EITC refunds before mid-February, even if you file in January. This is to allow time to detect fraud. Most EITC refunds are issued by early March if you e-file and use direct deposit.