Earned Income Credit (EIC) Estimator

Estimate your 2024 Earned Income Credit (EIC/EITC).
Based on filing status, number of qualifying children, and earned income.
For planning purposes.

EIC Estimate

What Is the Earned Income Credit (EIC)?

The Earned Income Credit (also called EITC) is a refundable federal tax credit for low-to-moderate income workers. If the credit exceeds your tax owed, you receive the difference as a refund.

It rewards working — you must have earned income (wages, tips, self-employment) to claim it. Investment income disqualifies you if it exceeds a threshold.

2024 Maximum Credit Amounts

Children Maximum Credit Income Limit (Single) Income Limit (MFJ)
0 $632 $18,591 $25,511
1 $4,213 $49,084 $56,004
2 $6,960 $55,768 $62,688
3 or more $7,830 $59,899 $66,819

How the Credit Is Calculated

The EIC has three regions:

  1. Phase-in: credit rises as earned income increases
  2. Plateau: maximum credit is maintained
  3. Phase-out: credit decreases as income rises above the threshold

The exact calculation depends on a lookup table published by the IRS each year. This calculator provides an estimate using simplified linear formulas.

Who Qualifies?

  • Must have earned income (wages, salary, tips, self-employment net income)
  • AGI must be below the income limit for your filing status
  • Cannot file as Married Filing Separately
  • Investment income must be under $11,600 (2024)
  • Must be a U.S. citizen or resident alien
  • Children must meet age, relationship, and residency tests

Refundable Credit

The EIC is fully refundable. If your credit is $4,000 and you owe $1,000 in taxes, you receive a $3,000 refund.


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