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

Important Changes This Year

Taxes and Credits

Earned Income Credit (EIC)

For 2018, the maximum credit increased to:

  • $6,431 with three or more children
  • $5,716 with two children
  • $3,461 with one child
  • $519 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:

  • $49,194 ($54,884 if Married Filing Jointly) with three or more qualifying children
  • $45,802 ($51,492 if Married Filing Jointly) with two qualifying children
  • $40,320 ($46,010 if Married Filing Jointly) with one qualifying child
  • $15,270 ($20,950 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $3,500 cannot claim the EIC.

Portion of the 2018 EIC table