Earned Income Tax Credit eligibility checker

Seven short questions. You will see whether you pass each EITC test, and, if you do, an estimate of the credit using the official 2026 income limits.

How the Earned Income Tax Credit works

The EITC is a refundable credit for people who work but earn modest incomes. Refundable means that if the credit is larger than the tax you owe, the IRS pays you the difference. It is one of the largest anti-poverty programs in the United States, and the IRS estimates that roughly one in five eligible households never claims it.

The three parts of the credit

The credit has a phase-in, a plateau and a phase-out. As your earned income rises from zero, the credit grows by a fixed percentage (7.65% with no children, 34% with one, 40% with two, 45% with three or more) until you reach the earned income amount. It then stays at its maximum until your income passes a threshold, after which it shrinks until it reaches zero.

Does self-employment income count?

Yes. Net earnings from self-employment count as earned income, which is why the credit matters to freelancers. The figure is your profit after business expenses, reduced by the deductible half of self-employment tax. A good year of deductions can raise your credit, but income you do not report never helps: the IRS audits EITC returns more often than most, so keep records of income and expenses.

Common mistakes

• Claiming a child who actually qualifies for someone else, for example when parents split custody.
• Forgetting that investment income above $12,200 removes the credit entirely, not partially.
• Using gross receipts instead of net profit for self-employment income.
• Skipping the credit because you owe no tax. Because it is refundable you still benefit.

Next steps

If the checker says you may qualify, confirm with the IRS EITC Assistant and claim the credit on Schedule EIC with your return. If you are self-employed, use our freelancer tax calculator to see how profit affects both your tax and your credit.

Sources

• IRS Rev. Proc. 2025-32 (2026 inflation adjustments, EITC table)
• IRS: Earned Income and Earned Income Tax Credit (EITC) tables
• IRS EITC Assistant

Last reviewed 2026-11-09. General information for planning only, not tax, legal or financial advice. Nothing you enter leaves your browser.

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