Earned Income and AGI Limits
The tax year 2019 Earned income and adjusted gross income (AGI) must each be less than:
|If filing...||Qualifying Children Claimed|
|Zero||One||Two||Three or more|
|Single, Head of Household or Widowed||$15,570||$41,094||$46,703||$50,162|
|Married Filing Jointly||$21,370||$46,884||$52,493||$55,952|
Investment Income Limit
Investment income must be $3,500 or less for the year.
Maximum Credit Amounts
The maximum amount of credit for Tax Year 2018 is:
- $6,557 with three or more qualifying children
- $5,828 with two qualifying children
- $3,526 with one qualifying child
- $529 with no qualifying children
For more information on whether a child qualifies you for EITC, see IRS Qualifying Child Rules or Publication 596, Rules If You Have a Qualifying Child.
Tax Law Changes
The IRS computed the adjustments to these amounts for 2019 based on the Chained Consumer Price Index for All Urban Consumers (C-CPI-U). The Tax Cuts and Jobs Act established this method for determining adjustments for the Earned Income Tax Credit and other tax provisions starting with tax year 2018.