How to use the earned income tax credit calculator
The earned income tax credit under 26 U.S.C. 32 rises with every dollar you earn up to the earned income amount, stays at the maximum through a plateau, and then shrinks to zero at the completed phaseout amount. This calculator reproduces that structure and shows which part of the curve your income falls in.
Two income figures matter. The credit is computed from earned income, while the phaseout is applied to the greater of earned income or adjusted gross income. Investment income above the annual limit disqualifies the credit entirely, so that check is built in as well.
Every dollar figure in the table is indexed each year by the IRS, which is why the maximum credit, earned income amount, thresholds and investment income limit are all editable. Copy them from the current Publication 596 before relying on the result. Figures here reflect the 2026 tax year.
This is an estimate, not a determination of what you will receive. Filing status, residency, the qualifying child tests and the refundable child tax credit limits all affect the final number, so confirm with the Form 1040 instructions or a tax professional before filing.
Frequently Asked Questions
The maximum credit, earned income amount and phaseout thresholds under 26 U.S.C. 32 are indexed for inflation every year. Copying the figures from the current IRS revenue procedure or Publication 596 keeps the estimate on the right year.
The credit is figured on earned income, but the phaseout uses the greater of earned income or adjusted gross income. The calculator applies both rules, so entering an AGI higher than earned income can lower the result.
No. The per-child amount shown does not apply the modified AGI phaseout or the refundable portion limits of 26 U.S.C. 24, so treat it as a starting figure and check the Form 1040 instructions.