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2014 EITC Income Limits, Maximum Credit Amounts and Tax Law Updates

Earned Income and AGI Limits

Earned income and adjusted gross income (AGI) must both be less than:

If filing... Qualifying Children Claimed
Zero One Two Three or more
Single, Head of Household or Widowed $14,590 $38,511 $43,756 $46,997
Married Filing Jointly $20,020 $43,941 $49,186 $52,247

Investment Income Limit

Investment income must be no more than $3,350 for the year.

Maximum Credit Amounts

The maximum amount of credit for Tax Year 2014 is:

  • $6,143 with three or more qualifying children
  • $5,460 with two qualifying children
  • $3,305 with one qualifying child
  • $496 with no qualifying children

For more information on whether a child qualifies you for EITC, see:

The American Tax Relief Act of 2012

The American Tax Relief act extended the relief for married taxpayers, the expanded credit for taxpayers with three or more qualifying children and other provisions to December 31, 2017. 

IRS Recognizes Legal Same-Sex Marriages

The U.S. Department of the Treasury and the Internal Revenue Service recently ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. Under the ruling, same-sex couples will be treated as married for all federal tax purposes where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

The ruling implements federal tax aspects of the June 26, 2013 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act. Read more here.

Page Last Reviewed or Updated: 31-Mar-2015