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 2016, the maximum credit is:

  • $6,269 with three or more qualifying children
  • $5,572 with two qualifying children
  • $3,373 with one qualifying child
  • $506 with no children

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

  • $47,955 ($53,505 if Married Filing Jointly) with three or more qualifying children
  • $44,648 ($50,198 if Married Filing Jointly) with two qualifying children
  • $39,296 ($44,846 if Married Filing Jointly) with one qualifying child
  • $14,880 ($20,430 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $3,400 cannot claim the EIC.

Portion of the 2014 EIC table