2023-2024 Earned Income Tax Credit (EITC) Qualification and Income Limit Tables – Latest News and Updates

[Updated with 2024 IRS adjustments] Below are the latest Earned Income Tax Credit (EITC) tables and income qualification thresholds adjusted for recent tax years and new legislation.

These limits are adjusted annually in line with inflation and other government mandates. The EITC has returned to normal levels following the temporary expansion of eligibility rules and amounts during the pandemic years.

The EITC supplements the wages of low to moderate income workers, and especially working mothers, lifting more children out of poverty than any other single federal program.

Nearly 25 million tax returns claimed the earned income tax credit according to IRS data, which has also meant long refund delays for many tax payers claiming this credit

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2023 EITC tables (for tax filings in 2024)

The inflation-adjusted 2023 EITC income threshold tables are shown below. These are applicable for the 2023 tax year and used when filing returns in 2024.

2023 EIC Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max 2023 Earned Income Tax Credit Amount$600$3,995$6,604$7,430
2. Earned Income Base Amount required to get maximum credit$7,840$11,750$16,510$16,510
3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) $9,800$21,560$21,560$21,560
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) $17,640$46,560$52,918$56,838
5. Phaseout Threshold Amount Begins (for Married Filing Jointly) $16,370$28,120$28,120$28,120
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $24,210$53,120$59,478$63,398

The EITC won’t be allowed if a taxpayer’s qualified investment income exceeds $11,000 in 2023.

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How the Earned Income Tax Credit Works and How to read EITC tables: 

The maximum earned income credit allowed/payable for the given tax year is shown in line 1. To start claiming this credit you must have at least $1 of earned income, with line 2 showing the minimum amount of earned income required to get the maximum earned income tax credit.

The amount of credit you receive or qualify for varies based on income and number of children so will differ from person to person. Earned income includes all the taxable income such as Wages, salaries, and tips, certain disability benefits and self-employment earnings.

The “Phaseout Threshold Amount Begins“ (lines 3 and 5 depending on filing status) and “Phaseout Amount When Credit Ends” (lines 4 and 6 depending on filing status) are the adjusted gross income (AGI) ranges from where the EITC begins to phase out to where it reaches $0, or the income at or above which no credit is allowed.

Or said another way you need to earn between $1 and the amounts in line 4 or 6 (based on filing status) to get at least some of the EIC. If your income is between lines 2 and 4 (single filer, HoH or SS) or lines 2 and 5 (married) then you get the FULL EIC for the year.

Examples on figuring the EITC from the tables above: 

Scenario 1: Sara has an earned income of $1,200 for the year – Sara would be entitled to a partial credit since she her earned income is less than the “Earned Income required to get the maximum credit (lower limit)” per line 2. The minimum amount of earnings to get a partial credit is $1. The amount of credit would vary based on the number of qualifying children.

Scenario 2: Megan has 1 child and an earned income of 14,000 for the year – Megan is entitled to the full EIC credit for a single filer with 2 children since her earned income is above the “Earned Income required to get the maximum credit (lower limit” on line 2) but below the “Starting Threshold Phaseout Amount” on line 3.

Scenario 3:  Joe and Mary have an earned income of $45,000 and 2 children – Joe and Mary would be entitled to a partial EIC credit for a married couple with 2 children since their earned income is above the “Starting Threshold Phaseout Amount (Married Filing Jointly)” on line 5 but below the maximum eligibility amount (for Married Filing Jointly) on line 6.

Scenario 4: Kobe and Lina have earned income of $120,000 for the year and 3 children – They would not be entitled to the credit at all since their earned income is above the maximum eligibility income amount on line 6

See IRS publication 596 or use online tax providers like TurboTax or H&R Block to get a free estimate of the specific credit amount you would be entitled to.

Also note that you must have a Social Security number that is valid for employment to claim the EITC, and generally must be a U.S. citizen or resident alien for all of the year you are claiming the credit.

2024-2025 EITC tables

The IRS has released the inflation-adjusted 2024 EITC income threshold tables, which will be applicable from Jan 2024 and used when filing returns in 2025. In line with rising inflation the credit and eligibility income thresholds all increased.

2024 EIC Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max 2024 Earned Income Tax Credit Amount$632$4,213$6,960$7,830
2. Earned Income Base Amount required to get maximum credit$7,840$11,750$16,510$16,510
3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) $10,330$22,720$22,720$22,720
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) $18,591$49,084$55,768$59,899
5. Phaseout Threshold Amount Begins (for Married Filing Jointly) $17,250$29,640$29,640$29,640
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $25,511$56,004$62,688$66,819

The EITC won’t be allowed if a taxpayer’s qualified investment income exceeds $16,600 in 2023.

Final 2022 EITC tables (for 2023 tax filings)

The IRS has released the latest inflation adjusted EITC tables which are shown below. The main difference to 2021 levels is that the expanded ranges and amounts available (via Biden’s ARPA bill) to childless workers won’t be available in 2022.

You will notice the considerable decrease shown in the 2022 tables versus those in 2021.

There was a possibility that the 2021-2022 EITC expansion would be extended via Biden’s original Build Back Better plan; however the EITC (and CTC) expansion was not part of the final bill (Inflation Reduction Act) that was eventually passed.

2022 EIC Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max. 2022 Earned Income Tax Credit Amount$560$3,733$6,164$6,935
2. Earned Income Base Amount required to get maximum credit$7,320$10,980$15,410$15,410
3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) $9,160$20,130$20,130$20,130
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) $16,480$43,492$49,399$53,057
5. Phaseout Threshold Amount Begins (for Married Filing Jointly) $15,290$26,260$26,260$26,260
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $22,610$49,622$55,529$59,187

2023 Lookback Rule

In past years the IRS allowed tax payers to use prior year incomes for qualifying for the EITC (and other federal tax credits tied to income eligibility) and/or for increasing the amount they would get.

However this lookback rule will no longer be available and qualification will revert to using the most recent tax year filing in line with pre-COVID requirements.

Filing a Tax Return with the Earned Income Tax Credit (EITC) and PATH Act

You have to file a tax return with the IRS to claim the EITC, even if you owe no tax or are not required to file. You can get help with figuring the EIC and other qualifying criteria by following  instructions in IRS publication 596 or using online tax filing software which can also help you work through figuring your credit eligibility and determine the amount you would receive.

As with past years, tax payers who claim the EITC and the Child Tax Credit will several weeks of delay in receiving refunds due to PATH act provisions. This lifts by mid to late February allowing millions of refunds to be issued.

2021-2022 Earned Income Tax Credit ARPA Expansion

Under the Biden ARPA package, the EITC was temporarily modified to provided greater coverage for childless workers and also boost the maximum credit in 2021 to $1,502 from the already inflation adjusted $543 for childless workers. The benefit will be realized in larger refunds when taxpayers file their 2021 returns in 2022.

The ARPA bill also raises the qualifying income level to $9,820 at which the earned income tax credit reaches its maximum, as well as changing the income phaseout level to begin at $11,610 for individuals (no children) tax filers.

There are also provisions that permanently increase the maximum investment income threshold to $10,000 (vs. existing $3,650) that can be excluded for counting towards EIC qualification. This limit will be adjusted for inflation. See the tables below for updated 2021 Earned Income tables, which you can compare to 2020 and 2019 levels in earlier updates below.

Prior years’ age limits for the EITC were also scrapped, meaning that any worker over 19 who meets income guidelines would qualify for the credit. Previously, only workers ages 25 to 64 could claim it.

The above changes are in addition to the expanded CTC and $1400 dependent stimulus checks also passed in the Biden ARPA stimulus package to help low and middle income families.

2022 Tax Refunds Larger Due to Expanded EIC

The EITC expansion for the 2021 tax year, especially for childless workers whose benefit nearly tripled, means that millions more will likely see large refunds in their 2022 filings. See more in this article.

Income Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max. 2021 Earned Income Tax Credit Amount$1,502$3,618$5,980$6,728
2. Earned Income Base Amount required to get maximum credit$9,820$10,640$14,950$14,950
3. Phaseout Threshold Amount Begins (for Single, SS, or HoH) $11,610$19,520$19,520$19,520
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or HoH) $21,430$42,158$47,915$51,464
5. Phaseout Threshold Amount Begins (for Married Filing Jointly) $17,550$25,470 $25,470 $25,470
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $27,380$48,108$53,865$57,414

Using 2019 Income Levels for 2020 and 2021 EITC Eligibility (Look Back Provision)

Note that for 2020 tax filings in 2021, Congress passed legislation in multiple COVID relief bills that allows you to use 2019 income levels to apply for the EITC in your 2020 return and 2021 return.

This is to address the pandemic driven economic slowdown and job or income losses for taxpayers who may not have qualified for the EITC if their 2020 or 2021 income (AGI) was used to figure their EITC. Tax software providers like TurboTax have updated their software to account for this change.

Earned Income Tax Credit (EITC) Relief : If your earned income was higher in 2019 than in 2020 or 2021, you can use the 2019 amount to figure your EITC for 2020 and 2021. This temporary relief would allow tax payers to qualify or get a potentially larger refund in their 2020 and 2021 tax filings.

IRS

2020 Earned Income Tax Credit (EIC) Table

Income Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max. 2020 Earned Income Tax Credit Amount$538$3,584$5,920$6,660
2. Earned Income Base required to get maximum credit$7,100$10,640$14,950$14,950
3. Phaseout Threshold Amount Begins (for Single, SS, or Head of Household) $8,790$19,330$19,330$19,330
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or Head of Household) $15,820$41,756$47,440$50,594
5. Phaseout Threshold Amount Begins (for Married Filing Jointly) $14,680$25,220 $25,220 $25,220
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $21,710$47,646$53,330$56,844

Prior year EITC tables

2019 Earned Income Tax Credit (for Returns Filed in 2020)

Income Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max. 2019 Earned Income Tax Credit Amount$529$3,526$5,828$6,557
2. Earned Income (lower limit) required to get maximum credit $6,800$10,200$14,320$14,320
4. Income (AGI) Maximum When Credit Eligibility Ends (for Single, SS, or Head of Household) $15,570$41,094$46,703$50,162
6. Income (AGI) Maximum When Credit Eligibility Ends (for Married Filing Jointly) $21,370$46,884$52,493$55,952

2018 Earned Income Tax Credit (for Returns Filed in 2019)

Income Qualification ItemNo ChildrenWith 1 ChildWith 2 ChildrenWith 3+ Children
1. Max. 2018 Earned Income Tax Credit Amount$520$3,468$5,728$6,444
2. Earned Income (lower limit) required to get maximum credit $6,800$10,200$14,320$14,320
3. Phaseout Threshold Amount Begins
(for Single, SS, or Head of Household)
$8,510$18,700$18,700$18,700
4. Phaseout Amount When Credit Ends
(for Single, SS, or Head of Household)
$15,310$40,402$45,898$49.298
5. Phaseout Threshold Amount Begins
(for Married Filing Jointly)
$14,200$24,400$24,400$24,400
6. Phaseout Amount When Credit Ends
(for Married Filing Jointly)
$21,000$46,102$51,598$54,998
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239 thoughts on “2023-2024 Earned Income Tax Credit (EITC) Qualification and Income Limit Tables – Latest News and Updates”

  1. Hello Andy,

    I was just looking for one piece of information but I found it confusing in your article: what is the maximum investment income I can have in 2021 and still qualify for the EITC? Your article says, ” The minimum investment income threshold has been raised to $10,000″ but I think you mean to say the maximum investment income threshold. Then in your later section that you say you added in response to user comments, you say, “The earned income tax credit cannot be claimed if the aggregate amount of certain investment income exceeds $3,450.” But the amount in 2020 was $3,650 so I don’t know where $3,450 came from. Also, it is my understanding that the Biden legislation raised the maximum to $10,000.

    Reply
  2. for tax season 2020 we are able to use 2019 earned income to qualify for EIC & ACTC credits. Im not seeing a clarification anywhere that says theres a minimum earned income required for the ctc or actc if doing so as long as 2019s earned income was atleast 2500 or more. it used to be 2500.00 min. Earned income to be elgible… so does that mean for 2020 taxes u can make less than 2500. N elect to use earned income from 2019 to qualify since it was more or do you still have to make atleast the 2500 min. For ctc or actc for 2020 but can use 2019 if it benefits u by getting more $ in credits? thru turbo tax software it qualified for the crds. using 2019 earned income for 2020 (on 1040 line 27 & 28) refund was accepted by irs n still processing i was wondering if maybe turbos software couldve messed up? I wouldnt think turbos software would allow anything that doesnt qualify if u answer everything honest n correctly..?

    Reply
  3. i eanred a little over 13,000. between workmans comp and ssdi. do i have to file and would i be able tonreceive anything from coranavirus stimulas package?

    Reply
  4. I am a single mom and made $46,609 in 2018 plus another $4000 or so in Unemployment payments I received for a short time. I have 2 children who live with me full time and will file as a Head Of Household. I don’t receive help from either of their fathers. I have always received the EITC and always get $4k-$6K back on my return. This year it looks like I will need to pay and Im devastated because my income may seem to be a lot but almost $30,000 goes to housing alone not including utilities, insurance, food, car payment etc. I barely make it every month and now the IRS wants more money! Looks like I over earned by $727 acording to the EITC threshold, not including my Unemployment income which Im not sure if that counts as Earned Income as well. If so then I made close to 5K over :( My question is, is there anyway around this regarding deductions? Insurance payments/union dues/etc.? Or no? I cant really afford to pay any extra money out of my paycheck to taxes right now and struggle as it is as a single mom living in Los Angles. I really feel like those limits should be hire in todays world and especially as a single parent. :/

    Reply
    • I am having the same exact issue! Single mom, always get money back, last year it was close to 5k, but I earned more in 2021 and received half the child credit in payments.. now I owe over a thousand! I feel your devastation and keep thinking there’s gotta be a mistake somewhere!

      Reply
  5. What do the people get if they are on S.S.I. or S.S.I.D. and cannot work even tho it’s considered income?

    Reply
  6. Curious when 17 year olds became adults, they won’t be 18 until July 29th 2018 and are still in high school..Can’t believe we get no credit at all

    Reply
    • At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) and younger than 19……

      At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) younger than 24 and a full-time student

      Reply
  7. what is the maximum amount of refund I can receive back wen filing head of household and claiming two children?

    Reply
  8. When and where will the numbers for “2018 Earned Income Tax Credit (for Returns Filed in 2019)” be announced? If the numbers depend on CPI, which CPI version and which months are used? Is EITC expected to continue in roughly its current form? I need to tax plan.

    Reply
  9. How much would I have to make to be able to claim my son?
    I worked half a year but who filed my taxes said I did not make enough to claim him because I hadnt made enough money…

    Reply
    • If you made at least $2500 you are eligible for some of the child tax credit, there’s no such thing as not “making enough to CLAIM HIM” unless you have a custody agreement with a clause indicating right to claim, medical responsibility ect. If that’s not the case and you have full right to claim him then your tax preparer is not trustworthy. I suggest going on turbo tax and seeing what they calculate your return to be before letting anyone submit your file on the 28th.

      Reply
    • It depends HOW MUCH over $2000 you made. You have to make a minimum of $2500 for the year to be eligible for ANY of the child tax credit on your 3 kids, if you did make at least 2500 you will probably get a credit of 1900 for each child. To get Max EIC you need to make a min. Of 14,320 (since you have three children). So it just depends… If you made less than 2500 you won’t get much back in credits… Just a very small EIC portion if any. You will get most of what you paid in however which I’m guessing is a couple hundred or less.

      Reply
  10. I am 74 and have a total with social security and pension of $1,620/month. I am also an amputee (below the knee). I receive a small amount of food stamps, I pay for my medicare. I have no income other than SS and my pension. Do you think I would be eligible for the earned income tax credit?

    Reply
  11. Is the EIC amount added to your original tax return amount? so lets say while doing my taxes it said i was getting 4,000 back and when you see if you qualify for EIC it says you qualify for 3,000 do that mean if they approve is the grand total will be 7000?? This is my first year really having a dependent so I am curious??/? Please help

    Reply
    • Yes EIC is a tax credit – so you get back whatever your qualify for (based on income & dependents). Not tied to your other deductions or refunds. That’s what makes this such a popular credit.

      Reply
  12. I have four kids filed a 1099 due to self contract I only brought in 10,000 and they said. I am only getting 4900 back. This. Can’t be right filing three got me 9,000 back. I just. Don’t understand

    Reply
    • Depending on your income. It needs to be at least around 14,000- 18,500 to get max amount back
      .
      I know for my income matters
      You have o be in the middle to get max
      Examples of mine
      2013 income was 11,000 yrly got 5,000 w 3 UN erarned income cred
      2014 was 13,000 yrly income got 6k for 3 UN earned income cred.
      2015 income was 14,050 yrly icome got 8,100 back
      2016 income was 18,500 it’ll be 8,500 so to get about the max amount back it’s between 14,000-19,000 . Hop this helps.

      Reply
    • 1099 is “supplemental pay” and rightfully taxed at 25%… Since when you contracted the work you did not pay taxes out of the wages as you received them, you file a 1099 because you have not yet paid taxes on that income through i9 status(since an I-9 was not submitted to the IRS with the witholdings allocated just like an employer would). Which means you would OWE IN taxes on that amount. Now, since you fall below the earned income threshold you qualify for the EIC which is deductable meaning the amount you owed in got subtracted from that credit. It looks like the 4000$ you are getting back is the minimum tax credit for each qualifying child(the EIC stops increasing after child 3, it’s the same whether you have 3 or 30 qualifying children). If you did not have children or low enough income to qualify for the EIC credit you would have been paying in this year. Last year you probably had I-9 status from an employer and had a W-2 and paid in which would qualify you to get most of what you paid in(if you did not claim kids under exemptions on your I-9) in addition to getting the full credits on both EIC and Child tax credit.

      Reply
  13. Single mom as of last May, income of $5400 this year. What do I qualify for? Her dad only helped with child support for 2 1/2 months right after the divorce… I need to figure out everything I qualify for ahead of time as I’m trying to get us in our own place by the end of the school year & this would be our life saver!
    Thanks!! :)

    Reply
  14. i am a single mother and made about 30,000 and have 2 children not sure if i would get full child tax credit for both?

    Reply
    • Joan read the article ontop that says 2017,2016 and Past Earned Income Tax credit (EITC) Qualification and Income Thresholds by Andy (Author) He really gave a good breakdown based your income.

      .EITC is not a 1 answer soln it is based on so many factors..that’s why I use Tax professionals like H&R block to figure everything out for me especially with this whole PATH situation going on this yr.. that way you can get the most out of it

      Reply
    • I’m a single mother, I made 29,000 and I’m getting 1,923 child tax credit so I would say “yep, just about” but you won’t make as much EIC as you are used to from previous years

      Reply
  15. If I have a child who is 18 and still goes to school and he receives long term disability and I care for him can I claim his disability as earned income?

    Reply
    • Yes, Per the IRS Earned income includes all the taxable income and wages you get from working or from certain disability payments. This includes Long-term disability benefits received prior to minimum retirement age.

      Reply
  16. I am disabled also I have a son who is 22 and disabled. My husband was self employed and he made 10,212. Do we have to file? Will it affect my son’s and my ssi benefits? How much would we get back if we do have to file?

    Reply
  17. I am a 24 year old single mom to my 2 year old. This year I have not worked so I earned $0 but I am attending school part time without fafsa. Do I qualify for anything?

    Reply
  18. My name is Ishmael, and I only made 1,400 this year. I own no property, have no child and not filing head of house hold. And it’s showing that l’ m receiving only 42.00 dollars. Question: is there anything I could do legally to increase my tax return?

    Reply
  19. Hi I made 26000 and I’m head of house my wife dosent work and I have 2 month old baby do I get the full credit for my baby

    Reply

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