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 2013, the maximum credit is:

  • $6,044 with three or more qualifying children
  • $5,372 with two qualifying children
  • $3,250 with one qualifying child
  • $487 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:

  • $46,227 ($51,567 if Married Filing Jointly) with three or more qualifying children
  • $43,038 ($48,378 if Married Filing Jointly) with two qualifying children
  • $37,870 ($43,210 if Married Filing Jointly) with one qualifying child
  • $14,340 ($19,680 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $3,300 cannot claim the EIC.

Portion of the 2012 EIC table