The earned income credit (EIC) is a refundable tax credit available to taxpayers who have earned income. IRS Publication 596 details the eligibility rules as well as earned income and AGI limits.
For 2019, earned income and adjusted gross income (AGI) must each be less than:
- $50,162 ($55,952 married filing jointly) with three or more qualifying children
- $46,703 ($52,493 married filing jointly) with two qualifying children
- $41,094 ($46,884 married filing jointly) with one qualifying child
- $15,570 ($21,370 married filing jointly) with no qualifying children
Investment income must be $3,600 or less for the year.
Tax Year 2019 maximum credit:
- $6,557 with three or more qualifying children
- $5,828 with two qualifying children
- $3,526 with one qualifying child
- $529 with no qualifying children
For 2018, earned income and adjusted gross income (AGI) must each be less than:
- $49,194 ($54,884 married filing jointly) with three or more qualifying children
- $45,802 ($51,492 married filing jointly) with two qualifying children
- $40,320 ($46,010 married filing jointly) with one qualifying child
- $15,270 ($20,950 married filing jointly) with no qualifying children
Investment income must be $3,500 or less for the year.
Tax Year 2018 maximum credit:
- $6,431 with three or more qualifying children
- $5,716 with two qualifying children
- $3,461 with one qualifying child
- $519 with no qualifying children
For 2017, earned income and adjusted gross income (AGI) must each be less than:
- $48,340 ($53,930 married filing jointly) with three or more qualifying children
- $45,007 ($50,597 married filing jointly) with two qualifying children
- $39,617 ($45,207 married filing jointly) with one qualifying child
- $15,010 ($20,600 married filing jointly) with no qualifying children
Tax Year 2017 maximum credit:
- $6,318 with three or more qualifying children
- $5,616 with two qualifying children
- $3,400 with one qualifying child
- $510 with no qualifying children
Investment income must be $3,450 or less for the year.
For 2016, earned income and adjusted gross income (AGI) must each be less than:
- $47,955 ($53,505 married filing jointly) with three or more qualifying children
- $44,648 ($50,198 married filing jointly) with two qualifying children
- $39,296 ($44,846 married filing jointly) with one qualifying child
- $14,880 ($20,430 married filing jointly) with no qualifying children
Tax Year 2016 maximum credit:
- $6,289 with three or more qualifying children
- $5,572 with two qualifying children
- $3,373 with one qualifying child
- $506 with no qualifying children
Investment income must be $3,400 or less for the year.