Earned Income Tax Credit
Overview
The EIC is a refundable credit allowed to certain low-income workers. The amounts below are for tax year 2025.
| # of Qual. Children: | None | One | Two | Three |
| Max Credit | $649 | $4,238 | $7,152 | $8,046 |
| Totally Phased Out | ||||
| Joint | $26,214 | $57,554 | $64,430 | $68,675 |
| Others | $19,104 | $50,434 | $57,310 | $61,555 |
Disqualifying Income – Over $11,950
Related IRC and IRS Publications and Forms
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Pub 596 – Earned Income Credit
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Form 8867 - Paid Preparer’s Due Diligence Checklist
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Form 8862 – Information to Claim EIC After Disallowance
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Schedule EIC – Earned Income Credit
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EIC Worksheet – 1040 Instructions
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IRC Sec 32
Effect on Welfare Payments - The IRS has said that the credit has no effect on certain welfare benefits. The credit that a taxpayer receives isn’t used to determine eligibility and amounts from such benefit programs as:
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Temporary assistance for needy families
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Medicaid and supplemental security income (SSI)
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Food stamps and low-income housing