Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

What's New This Year

Payments and Refunds

Earned Income Credit (EIC)

For 2014, the maximum credit is:

  • $6,143 with three or more qualifying children
  • $5,460 with two qualifying children
  • $3,305 with one qualifying child
  • $496 with no qualifying child

To be eligible for a full or partial credit, the taxpayer must have earned income of at least $1 but less than:

  • $46,997 ($52,427 if Married Filing Jointly) with three or more qualifying children
  • $43,756 ($49,186 if Married Filing Jointly) with two qualifying children
  • $38,511 ($43,941 if Married Filing Jointly) with one qualifying child
  • $14,590 ($20,020 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $3,350 cannot claim the EIC.

Portion of the 2012 EIC table