Requirements for the EITC
To claim the self-only EITC without a qualifying child, you:
- Must have earned income (investment income does not count)
- Must be 25 to 64 years old at the end of the year (at least one partner if filing jointly)
- Must have a valid SSN and meet the residency rules
- Can’t be claimed as a dependent on someone else’s return
- If married, generally must file jointly (special rules may apply to separated spouses who have a qualifying child)
You must also meet income limit requirements:
| Filing status | 2025 income limit | 2026 income limit |
|---|---|---|
| Single or Head of Household | $19,104 | $19,540 |
| Married Filing Jointly | $26,214 | $26,820 |
Maximum EITC credit for filers without a qualifying child
If you do not have a qualifying child for EITC purposes, the maximum EITC you can claim is:
| 2025 tax year | 2026 tax year |
|---|---|
| $649 | $664 |
Note: The EITC is refundable, so you can receive this credit with no tax liability. You have to file a tax return to claim the EITC, even if you don’t have to file based on your income. Many taxpayers miss this credit because they don’t file.
Why the credit is so much smaller without a qualifying child
The EITC increases as earned income rises, reaches a maximum, and then phases out. The law uses lower credit percentages and a much lower maximum for filers without a qualifying child. For tax year 2025, the maximum is $649 without a qualifying child and $4,328 with one qualifying child 9. It’s a large gap, but $649 is still worth claiming.
How to claim it, step-by-step
- Determine whether you have an EITC qualifying child, even if you do not claim a dependent.
- Confirm you meet the age, SSN, and residency requirements.
- Confirm no one else can claim you as a dependent.
- Check that your earned income, AGI, and investment income all fall under the limits.
- File Form 1040 to claim the credit, even if you’re not otherwise required to file, and attach schedule EIC only if you have a qualifying child.
