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

Earned Income Credit (EIC)

Qualifying for the EIC

General Eligibility Rules (continued)

To qualify for the EIC, a taxpayer's earned income must be below certain limits. Part D of the Summary of EIC Eligibility Requirements lists the earned income and AGI limitations.

Earned income and AGI limitations must be less than:

  • $46,997 ($52,427 for Married Filing Jointly) if taxpayer has three or more qualifying children
  • $43,756 ($49,186 for Married Filing Jointly) if taxpayer has two qualifying children
  • $38,511 ($43,941 for Married Filing Jointly) if taxpayer has one qualifying child
  • $14,590 ($20,020 for Married Filing Jointly) if taxpayer does not have a qualifying child

Review the earned income and AGI limitations with taxpayers; reporting earned income incorrectly is one of the main errors taxpayers make when applying for the EIC.

Caution

Both earned income and adjusted gross income must be below the limits in order for the taxpayer to qualify for the EIC. These amounts are adjusted for inflation every year.

Summary of EIC Eligibility Requirements

Summary of EIC Eligibility Requirements