Earned Income Tax Credit (EITC) Calculator
2025 EITC refundable credit from earnings, AGI, kids, and status.
What it does
The Earned Income Tax Credit pays workers up to $8,046 refundable for 2025, phasing in with earnings then out past $23,350 single with children. Both earned income and AGI must clear table limits.
The tool above takes earnings with AGI, children, status, and investments. It returns the credit with the phased slice and band.
The default single parent with 1 child at $30k keeps $3,265.33 after a $1,062.67 phaseout. At $10k earnings the same filer phases in to $3,400.
Math follows IRS EITC tables with Publication 596 and 26 USC 32 behind them. All three agree on the maxes and rates used here.
How to use
- Enter earned income.
- Enter AGI.
- Pick child count 0-3+.
- Pick single or joint.
- Enter investment income.
- Read credit, then phased slice.
Formula
- earned
- W-2 and self-employment pay.
- AGI
- Adjusted gross income.
- max
- 2025 max by child count.
- begin
- Phaseout start by status.
Rates run 34/15.98 (1 child), 40/21.06 (2), 45/21.06 (3+), 7.65/7.65 (none). IRS tables round to whole dollars across $50 brackets; the tool keeps cents. 2025 figures only.
Worked example
Example: single parent, 1 child
Defaults: 2025 single, 1 child, $30k earned and AGI.
- Single, 1 child, earned $30,000, AGI $30,000.
- Limits: 30,000 under $50,434, investments $0.
- Max: $4,328, phaseout begins $23,350 at 15.98%.
- Excess: 30,000 - 23,350 = $6,650.
- Cut: 6,650 x 15.98% = $1,062.67.
- Credit: 4,328 - 1,062.67 = $3,265.33.
- Tool shows $3,265.33, $1,062.67 phased out.
Reference table
| Children | Max | Single limit |
|---|---|---|
| 0 | $649 | $19,104 |
| 1 | $4,328 | $50,434 |
| 2 | $7,152 | $57,310 |
| 3+ | $8,046 | $61,555 |
Limits
- 2025 tables only.
- SSN and residency tests apply.
- No-child age 25 to 65.
- IRS rounds to whole dollars.
Common mistakes
- Using AGI alone for phaseout.
- Missing the investment cap.
- Claiming with Form 2555 filed.
- Counting unearned pay as earned.
- Skipping separated-spouse rules.
Try it yourself
Quick checks. Answers sit tucked under each question.
Same filer at $10,000 earned?
34% x 10,000 = $3,400.00 below max.
Single, no children, $8,000?
7.65% x 8,000 = $612.00 in phase-in.
Single, 1 child, $55,000 AGI?
Over $50,434 single 1-child limit: $0.00.
Questions
What are the max credits?
2025: $649 none, $4,328 one, $7,152 two, $8,046 three or more children.
Which income counts?
Both earned and AGI must sit under the table limit; phaseout uses the greater.
What is the investment cap?
$11,950 or less for 2025. A dollar more disqualifies entirely.
What survives mid phaseout?
Roughly half the max at the table midpoint; the tool runs exact phase math.
Does EITC refund?
Yes: fully refundable, it pays past zero tax unlike nonrefundable credits.
Who claims with no children?
25 to under 65 at year end for no-child claims, plus SSN and residency rules.