Earned Income Tax Credit (EITC) Relief

If your earned income was higher in 2019 than in 2020, you can use the 2019 amount to figure your EITC for 2020. This temporary relief is provided through the Taxpayer Certainty and Disaster Tax Relief Act of 2020.

To figure the credit, see Publication 596, Earned Income Credit.

To claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) and credit limits for the current, previous and upcoming tax years.

Use the EITC tables to look up maximum credit amounts by tax year.

If you are unsure if you can claim the EITC, use the EITC Qualification Assistant.

Earned Income

Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own.

Types of Earned Income

• Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1
• Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
• Driving a car for booked rides or deliveries
• Running errands or doing tasks
• Selling goods online
• Providing creative or professional services
• Providing other temporary, on-demand or freelance work
• Money made from self-employment, including if you:
• Own or operate a business or farm
• Are a minister or member of a religious order
• Are a statutory employee and have income
• Benefits from a union strike
• Certain disability benefits you got before you were the minimum retirement age
• Nontaxable Combat Pay (Form W-2, box 12 with code Q)
• If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces Tax Guide.

Earned income does not include:

• Pay you got for work when you were an inmate in a penal institution
• Interest and dividends
• Pensions or annuities
• Social Security
• Unemployment benefits
• Alimony
• Child support

EITC Tables

Use these table organized by tax year to find the maximum amounts for:

• Adjusted gross income (AGI)
• Investment income you can make
• Credit amount you can claim

Tax Year 2021

Find the maximum AGI, investment income and credit amounts for tax year 2021.

Investment income limit: $3,650 or less

Maximum Credit Amounts
The maximum amount of credit you can claim

• No qualifying children: $543
• 1 qualifying child: $3,618
• 2 qualifying children: $5,980
• 3 or more qualifying children: $6,728

Tax Year 2020 (Current Tax Year)

Find the maximum AGI, investment income and credit amounts for tax year 2020.

Investment income limit: $3,650 or less

Maximum Credit Amounts
The maximum amount of credit you can claim

• No qualifying children: $538
• 1 qualifying child: $3,584
• 2 qualifying children: $5,920
• 3 or more qualifying children: $6,660

Tax Year 2019

Find the maximum AGI, investment income and credit amounts for tax year 2019.

Investment income limit: $3,600 or less

Maximum Credit Amounts
The maximum amount of credit you can claim:

• No qualifying children: $529
• 1 qualifying child: $3,526
• 2 qualifying children: $5,828
• 3 or more qualifying children: $6,557

Other Credits You May Qualify For

If you qualify for the EITC, you may also qualify for other tax credits.

• Child Tax Credit and the Credit for Other Dependents
• Child and Dependent Care Credit
• Education Credits