Earned Income Credit (EIC)

Full explanation

The Earned Income Credit (EIC), also called the Earned Income Tax Credit (EITC), is one of the largest anti-poverty programs in the US tax code. For 2026, maximum credit amounts: $632 (no qualifying children), $4,213 (1 child), $6,960 (2 children), $7,830 (3+ children). Income limits (single): $19,104 (no children) to $59,899 (3+ children). Must have earned income (wages, salary, or self-employment). Investment income must be $11,600 or less. You must file a return to claim it even if you owe no tax. Both workers with and without children may qualify, though the credit is substantially larger with qualifying children.

Source: IRS Publication 596 — Earned Income Credit