Who Is Eligible for Earned Income Tax Credit Tax Year 2025
- Maximum income is based on how many eligible children there are, from zero to three or more, and the filing status:
For tax year 2025:
| Qualifying Children | Maximum Possible Credit | Max AGI for S, HOH, MFS, or QSS | AGI limit for MFJ |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
- AGE: If there are no Qualifying Children then the EITC is limited to filers over 24 and under 65 years of age.
- INVESTMENT INCOME: Over $11,950 disqualifies. (2025)
- SSN’s: You, and the children, must have valid SSN’s by the due date of the return. You must be a U.S. Citizen or a resident alien. Note that if the parents have SSN’s but the children do not, then the parents are eligible for EITC with no qualifying children. (Change in 2022.)
