Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) Eligibility Guide

About the EITC and CTC

Earned Income Tax Credit (EITC): A tax credit for households with earned income: income from jobs or self-employment

Child Tax Credit (CTC): A tax credit for households with children

The EITC is fully refundable, and the CTC is partially refundable, meaning they can reduce the amount you owe in taxes and may result in a refund even if your tax owed is $0. Any tax refunds received from EITC and CTC generally do not count as income when received for SNAP, Medicaid, SSI, TANF, and other benefit programs.

How Much Could I Get?

Earned Income Tax Credit (EITC)

In 2023, the average EITC credit amount was $2,743 nationwide. The EITC amount increases with earned income up to a maximum, then phases out as income continues to rise.

Number of Qualifying Children	Maximum EITC Credit (2025)
0	$649
1	$4,328
2	$7,152
3 or more	$8,046

Child Tax Credit (CTC)

You can receive up to $2,200 per qualifying child.

Up to $1,700 per child is refundable in 2025, meaning you can receive it even if you owe no tax.

How to Get the EITC and CTC

To receive these benefits, you must file a federal tax return.

Example:

A household earning $20,000 in job income with two children could receive

Up to $4,400 in Child Tax Credit (CTC) (up to $3,400 refundable)
Up to $7,152 in Earned Income Tax Credit (EITC)

This could result in a refund of thousands of dollars, depending on taxes owed.

Who is Eligible for the EITC and CTC?

Earned Income Tax Credit Requirements

Rules

You must have earned income (wages or self-employment)
If you don't have a qualifying child, you must be at least age 25 and under age 65
Investment income must be $11,950 or less to qualify (for 2025)

Qualifying Children

Claimed as a dependent on your tax return
Your child, stepchild, foster child, sibling (including step- and half-siblings), or a descendant of one of them
Lived with you more than half of the year
18 or younger at the end of the tax year OR
24 or younger at the end of the tax year if a student OR
Any age if they have a permanent and total disability

Income Limits for 2025

The maximum amount of total income you can have to qualify for the EITC depends on the number of qualified dependents (dependents that meet the age requirement and live with you for more than half the year) and whether you are filing single or jointly.

Child support isn't countable income towards this limit.

Number of Qualifying Children	Single Limit	Joint Limit
0	$19,104	$26,214
1	$50,434	$57,554
2	$57,310	$64,430
3 or more	$61,555	$68,675

Child Tax Credit Requirements

Rules

You must claim the child as a dependent on your tax return
The child must have lived with you more than half of the year
The child must have been age 16 or younger at the end of the tax year

Income Limits (Credit Phases-out After These Amounts)

Filing Status	Income Limit
Single or Head of Household	$200,000
Married Filing Jointly	$400,000

When Can I Get the EITC and CTC?

The best time to file is before the annual tax deadline, April 15.

If you miss the annual tax filing deadline, or missed previous years, you can still file for the last three tax years to claim any refunds or credits.

Ways to Claim EITC and CTC

Don't leave money on the table – file your taxes to claim EITC and CTC today!

Get FREE tax filing assistance:

VITA Free Tax Preparation (assisted by a tax-certified preparer)
VITA (Free Tax Preparation) Site Locator
GetYourRefund.org (virtual tax preparation)

File taxes yourself (free):

Check if you are likely eligible for EITC:

IRS EITC Assistant

Guide for 2026 (Tax Year 2025) Guide to the Earned Income and Child Tax Credits (EITC & CTC)