The Internal Revenue Service (IRS) offers a tax break designed to help low- and moderate-income workers through the Earned Income Tax Credit (EITC).
Unlike a deduction, which reduces taxable income, a tax credit directly reduces the amount of tax owed. If the credit is larger than the taxpayer’s tax liability, eligible taxpayers may receive the remaining amount as a refund. The EITC is also available to some workers without qualifying children, although the maximum credit is considerably smaller.
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What is the Earned Income Tax Credit?
The Earned Income Tax Credit is a federal tax credit for people who earn income from working and meet certain income and filing requirements. For tax year 2025, the maximum EITC was $8,046, depending on the taxpayer’s income, filing status and number of qualifying children.
The maximum credit can change from year to year, so taxpayers should check the IRS rules for the specific tax year they are filing.
The amount someone actually receives is not automatically the maximum. Income, filing status and family circumstances determine eligibility and the final credit.
Who can claim the EITC?
The IRS has several requirements for people seeking the Earned Income Tax Credit.
Generally, eligible taxpayers must:
- Have earned income from work, including wages, tips and certain other compensation.
- Have a valid Social Security number.
- File a tax return.
- Be a US citizen or resident who meets the applicable IRS requirements.
- Not use Married Filing Separately as their filing status.
- Not file Form 2555 to claim the foreign earned income exclusion.
- Meet the applicable income limits.
Meeting these requirements does not automatically guarantee a particular refund. The IRS determines the credit based on the taxpayer’s individual circumstances and tax return.
Can you get the EITC without children?
Yes. Having children is not always required to claim the Earned Income Tax Credit. However, taxpayers without qualifying children generally receive a much smaller maximum credit.
For tax year 2025, the maximum amounts listed in the information provided are:
- No qualifying children: $664
- One qualifying child: $4,427
- Two qualifying children: $7,316
- Three or more qualifying children: $8,231
These are maximum credit amounts, not automatic IRS payments. The actual amount depends on income and other eligibility factors.
Who counts as a qualifying child?
For taxpayers claiming the EITC based on children, the IRS has specific rules about who qualifies.
A qualifying child may include a child, stepchild, adopted child, sibling, grandchild or another qualifying relative, provided the applicable IRS relationship and other requirements are met.
The child generally must also meet age, residency and Social Security number requirements.
Age and residency rules matter
Generally, a qualifying child must be under 19 at the end of the applicable tax year. The age limit can generally increase to under 24 for a full-time student. Different rules can apply in certain circumstances, including for a person with a permanent disability.
The qualifying child must also generally have lived with the taxpayer in the United States for more than half of the year. A valid Social Security number is also required under the EITC rules.
What workers should check before filing
People who think they may qualify should carefully review their earned income, filing status, Social Security number and qualifying-child information before filing.
It is also important to use the correct tax-year rules. Tax credit amounts and income limits can change each year.
For taxpayers who qualify, the EITC can be particularly valuable because it is a refundable tax credit. That means an eligible taxpayer may receive a refund even when the credit exceeds the federal income tax owed.
Ultimately, the amount depends on the individual tax return and the IRS eligibility rules.
