Earned Income Tax Credit (EITC) Relief If your earned income was higher in 2019 than in 2020, you can use the 2019 amount to figure your EITC for 2020. This temporary relief is provided through the Taxpayer Certainty and Disaster Tax Relief Act of 2020. To figure the credit, see Publication 596, Earned Income Credit. To claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) and credit limits for the current, previous and upcoming tax years. Use the EITC tables to look up maximum credit amounts by tax year. If you are unsure if you can claim the EITC, use the EITC Qualification Assistant. Earned Income Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own. Types of Earned Income Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1 Income from a job where your employer didn’t withhold tax (such as gig economy work) including: Driving a car for booked rides or deliveries Running errands or doing tasks Selling goods online Providing creative or professional services Providing other temporary, on-demand or freelance work Money made from self-employment, including if you: Own or operate a business or farm Are a minister or member of a religious order Are a statutory employee and have income Benefits from a union strike Certain disability benefits you got before you were the minimum retirement age Nontaxable Combat Pay (Form W-2, box 12 with code Q) If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces Tax Guide. Earned income does not include: Pay you got for work when you were an inmate in a penal institution Interest and dividends Pensions or annuities Social Security Unemployment benefits Alimony Child support EITC Tables Use these table organized by tax year to find the maximum amounts for: Adjusted gross income (AGI) Investment income you can make Credit amount you can claim Tax Year 2021 Find the maximum AGI, investment income and credit amounts for tax year 2021. Children or Relatives Claimed Maximum AGI (filing as Single, Head of Household, Widowed or Married Filing Separately*) Maximum AGI (filing as Married Filing Jointly) Zero $21,430 $27,380 One $42,158 $48,108 Two $47,915 $53,865 Three $51,464 $57,414 Investment income limit: $10,000 or less Maximum Credit Amounts The maximum amount of credit you can claim No qualifying children: $1,502 1 qualifying child: $3,618 2 qualifying children: $5,980 3 or more qualifying children: $6,728 * Taxpayers claiming the EITC who file Married Filing Separately must meet the eligibility requirements under the special rule in the American Rescue Plan Act (ARPA) of 2021. Tax Year 2020 (Current Tax Year) Find the maximum AGI, investment income and credit amounts for tax year 2020. Children or Relatives Claimed Maximum AGI (filing as Single, Head of Household or Widowed Maximum AGI (filing as Married Filing Jointly) Zero $15,820 $21,710 One $41,756 $47,646 Two $47,440 $53,330 Three $50,594 $56,844 Investment income limit: $3,650 or less Maximum Credit Amounts The maximum amount of credit you can claim No qualifying children: $538 1 qualifying child: $3,584 2 qualifying children: $5,920 3 or more qualifying children: $6,660 Tax Year 2019 Find the maximum AGI, investment income and credit amounts for tax year 2019. Children or Relatives Claimed Filing as Single, Head of Household, or Widowed Filing as Married Filing Jointly Zero $15,570 $21,370 One $41,094 $46,884 Two $46,703 $52,493 Three $50,162 $55,952 Investment income limit: $3,600 or less Maximum Credit Amounts The maximum amount of credit you can claim: No qualifying children: $529 1 qualifying child: $3,526 2 qualifying children: $5,828 3 or more qualifying children: $6,557 Tax Year 2018 Find the maximum AGI, investment income and credit amounts for tax year 2018. Children or Relatives Claimed Filing as Single, Head of Household, or Widowed Filing as Married Filing Jointly Zero $15,270 $20,950 One $40,320 $46,010 Two $45,802 $51,492 Three $49,194 $54,884 Investment income limit: $3,500 or less Maximum Credit Amounts The maximum amount of credit: No qualifying children: $519 1 qualifying child: $3,461 2 qualifying children: $5,716 3 or more qualifying children: $6,431 Tax Year 2017 Find the maximum AGI, investment income and credit amounts for tax year 2017. Children or Relatives Claimed Filing as Single, Head of Household, or Widowed Filing as Married Filing Jointly Zero $15,010 $20,600 One $39,617 $45,207 Two $45,007 $50,597 Three $48,340 $53,930 Investment income limit: $3,450 or less Maximum Credit Amounts The maximum amount of credit: No qualifying children: $510 1 qualifying child: $3,400 2 qualifying children: $5,616 3 or more qualifying children: $6,318 Tax Year 2016 Find the maximum AGI, investment income and credit amounts for tax year 2016. Children or Relatives Claimed Filing as Single, Head of Household, or Widowed Filing as Married Filing Jointly Zero $14,880 $20,430 One $39,296 $44,846 Two $44,648 $50,198 Three $47,955 $53,505 Investment income limit: $3,400 or less Maximum Credit Amounts The maximum amount of credit: No qualifying children: $506 1 qualifying child: $3,373 2 qualifying children: $5,572 3 or more qualifying children: $6,269 Other Credits You May Qualify For If you qualify for the EITC, you may also qualify for other tax credits. Child Tax Credit and the Credit for Other Dependents Child and Dependent Care Credit Education Credits
