Earned Income Credit 2026: EITC Table, Income Limits and Calculator
For tax year 2026, with returns filed in 2027, the maximum earned income credit is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more. The credit ends when the greater of your adjusted gross income and your earned income reaches $19,540 (no children) to $62,974 (three or more) for single, head of household and qualifying surviving spouse filers, or $26,820 to $70,244 for married couples filing jointly.
Maintained by Archie Chang · Sources checked against IRS and statute text on October 31, 2026 · Methodology & sources
Earned income credit calculator for tax year 2026
Your 2026 return
Total for you (and your spouse if filing jointly): wages, tips and overtime, plus net self-employment earnings after the deduction for half of self-employment tax, minus any self-employment loss. If the total is zero or less, there is no credit.
The section 32(i) total: taxable and tax-exempt interest, dividends, net capital gain, and certain net rent, royalty and passive income.
Used only when you have no qualifying children. For tax year 2026 the age test is met if you were born after December 31, 1961, and before January 2, 2002 (either spouse, on a joint return).
The starting numbers are an example, not a recommendation. Replace them with yours.
Your 2026 credit
Estimated earned income credit for tax year 2026
$4,427
An estimate using the IRS table method with the 2026 amounts. The IRS computes the actual credit.
- Amounts used (all other filing statuses)
- Threshold $23,890, completed $51,593
- Step 1: table lookup on earned income
- $4,427 (band $20,000 to under $20,050)
- Step 2: table lookup on AGI (only when AGI is at or above the threshold)
- Not needed
- For comparison: the exact formula of section 32(a)(2)
- $4,427
The credit is the smaller of step 1 and step 2. This follows the IRS table method with the 2026 amounts; the final 2026 EIC Table is not published as of October 31, 2026.
Draft only, not final: the IRS’s draft 2026 Schedule 3-A (posted August 20, 2026) has a Federal Public Benefit section for filers claiming the EIC, with a question on whether you or your spouse are a U.S. citizen, U.S. national, or qualified alien. This calculator does not apply it, and a draft can change.
EITC table for tax year 2026
These are the 2026 amounts the IRS publishes in Rev. Proc. 2025-32 (section 4.06), with the credit and phaseout percentages from 26 U.S.C. 32(b)(1) (also on uscode.house.gov). The Rev. Proc. defines the terms:
“The "earned income amount" is the amount of earned income at or above which the maximum amount of the earned income credit is allowed.”
“The "threshold phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out.”
“The "completed phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) at or above which no credit is allowed.”
| Tax year 2026 | No children | One child | Two children | Three or more |
|---|---|---|---|---|
| Credit percentage | 7.65% | 34% | 40% | 45% |
| Phaseout percentage | 7.65% | 15.98% | 21.06% | 21.06% |
| Earned income amount | $8,680 | $13,020 | $18,290 | $18,290 |
| Maximum credit | $664 | $4,427 | $7,316 | $8,231 |
| Threshold phaseout amount: single, head of household, qualifying surviving spouse | $10,860 | $23,890 | $23,890 | $23,890 |
| Completed phaseout amount: single, head of household, qualifying surviving spouse | $19,540 | $51,593 | $58,629 | $62,974 |
| Threshold phaseout amount: married filing jointly | $18,140 | $31,160 | $31,160 | $31,160 |
| Completed phaseout amount: married filing jointly | $26,820 | $58,863 | $65,899 | $70,244 |
The Rev. Proc. says which columns married filers use:
“The threshold phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(2)(B), as adjusted for inflation for taxable years beginning in 2026.”
“The threshold phaseout amounts and the completed phaseout amounts shown in the table below for taxpayers with all other filing statuses also apply to married taxpayers who are not filing a joint return and satisfy the special rules for separated spouses in § 32(d).”
The statute sets the credit amount in section 32(a)(2). In plain terms, the credit cannot exceed the credit at the earned income amount, less the phaseout percentage of the amount by which the greater of AGI and earned income is over the threshold:
“The amount of the credit allowable to a taxpayer under paragraph (1) for any taxable year shall not exceed the excess (if any) of—
(A) the credit percentage of the earned income amount, over
(B) the phaseout percentage of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds the phaseout amount.”
Investment income limit
“For taxable years beginning in 2026, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $12,200.”
The statute’s own sentence uses its base amount, and section 32(j) adjusts the dollar amounts for inflation, which is how the 2026 limit of $12,200 comes about. The base text is:
“No credit shall be allowed under subsection (a) for the taxable year if the aggregate amount of disqualified income of the taxpayer for the taxable year exceeds $10,000.”
Section 32(i)(2) defines disqualified income as interest and dividends, tax-exempt interest, net rents and royalties not derived in the ordinary course of a trade or business, net capital gain, and net passive income. Read section 32(i)(2) or Publication 596 before you enter a number.
“The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.”
As of October 31, 2026, the IRS earned income and EITC tables page lists tax years 2022 through 2025 and does not list tax year 2026 yet. Check that page for the 2026 maximum credit and income limit amounts as the IRS posts them.
Who qualifies for the earned income credit
The IRS lists these basic rules (see Who qualifies):
“To qualify for the EITC, you must:
Have earned income
Have investment income below the limit
Have a valid Social Security number by the due date of your return (including extensions)
Be a U.S. citizen or a resident alien all year
Not file Form 2555, Foreign Earned Income
Meet certain rules if you are separated from your spouse and not filing a joint tax return”
“To qualify for the EITC, you, your spouse if filing jointly, and the child claimed must have a valid Social Security number (SSN) issued on or before the due date of the tax return (including extensions).
An SSN is not valid for the EITC if:
It was issued after the due date of your return (including extensions) or,
It was issued solely to apply for or receive a federally funded benefit (such as Medicaid) and does not authorize you to work.
Note: If you, your spouse, or your child has a Social Security card with "Not valid for employment" printed on it and the immigration status has changed to a U.S. citizen or permanent resident, ask the Social Security Administration for a Social Security card without the legend.”
If a qualifying child does not have a valid SSN, the 2025 Publication 596 (the latest revision published as of October 31, 2026) says:
“Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn’t have a valid SSN issued on or before the due date of your 2025 return (including extensions), you may be eligible to claim a self-only EIC if you are otherwise eligible.”
To see that no-qualifying-child amount, enter 0 qualifying children. The IRS rules for the no-qualifying-child credit, including the age test, then apply.
“To claim the EITC, you must be a U.S. citizen or resident alien all year.
If you were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and your spouse is a U.S. citizen or resident alien, and you choose to be treated as a U.S. resident.”
Earned income
“Earned income includes all the taxable income and wages received for working for someone else, yourself or from a business or farm you own.”
“Earned income does not include:
Pay you got for work when you were an inmate in a penal institution
Interest and dividends
Pensions or annuities
Social Security benefits
Unemployment benefits
Alimony
Child support”
Tips and overtime may be deductible (see the no tax on tips and no tax on overtime calculators), and the IRS says they still count in full for this credit:
“Include the full amount of tip and overtime income in the calculation of earned income when determining eligibility for the Earned Income Tax Credit, even if all or part is deductible.”
Net self-employment earnings are figured after the deduction for one-half of self-employment tax (26 U.S.C. 32(c)(2)(A)(ii)), and a loss reduces the total. The 2025 Instructions for Form 1040, the latest published as of October 31, 2026, put it this way in EIC Worksheet B:
“If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.”
“4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less, STOP You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.”
Qualifying child
A qualifying child must meet these rules (see qualifying child rules):
“To qualify for the EITC, a qualifying child must:
Have a valid Social Security number
Meet all 4 tests for a qualifying child
Not be claimed by more than one person as a qualifying child”
“To be a qualifying child for the EITC, your child must be:
Any age and permanently and totally disabled at any time during the year. For more information, see Disability and Earned Income Tax Credit.
or
Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return)
or
Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or your spouse, if you file a joint return)”
“To be a qualifying child for the EITC, your child must be your:
Son, daughter, stepchild, adopted child or foster child
Brother, sister, half-brother, half-sister, stepsister or stepbrother
Grandchild, niece or nephew”
“To be a qualifying child for the EITC, your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.
Your home can be any location where you regularly live. You don't need a traditional home. For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test.
Birth or death of a child
A child who was born or died during the tax year is treated as having lived with you for more than half the year if your home was the child’s home for more than half the time the child was alive.
Temporary absences
If your child was temporarily away from home, we count that as time lived with you. Examples include:
Illness or hospitalization
School attendance, vacation, business or military service
Detention in a juvenile facility”
“Note: If you adopted a child or an eligible foster child was placed with you during the tax year, the child is considered to have lived with you for more than half of the year if your main home was this child’s main home for more than half the time the child was adopted or placed with you.”
“If your child can file a joint return with another person (for example, their husband or wife), you may not be able to claim them.
To be a qualifying child for the EITC, your child must not have filed a joint return with another person (for example, their husband or wife) to claim any credits such as the EITC. Your child can file a joint tax return only to get a tax refund on tax withheld from their paycheck or estimated tax paid.”
No qualifying child
“You can claim the EITC without a qualifying child if you meet the EITC basic qualifying rules and you:
Lived in the United States for more than half the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. territories such as Guam, the Virgin Islands or Puerto Rico
Cannot be claimed as a qualifying child of another taxpayer or dependent of another person
Meet the age requirements. You must be at least age 25 but under age 65 at the end of the year. If married and filing a joint return, at least one spouse must meet the age rule.”
The statute states the same conditions in section 32(c)(1)(A)(ii):
“(ii) any other individual who does not have a qualifying child for the taxable year, if—
(I) such individual's principal place of abode is in the United States for more than one-half of such taxable year,
(II) such individual (or, if the individual is married, either the individual or the individual's spouse) has attained age 25 but not attained age 65 before the close of the taxable year, and
(III) such individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year.”
The IRS applies the age test by date of birth. The 2025 Publication 596, the latest revision published as of October 31, 2026, says:
“You meet the age test if you were born after December 31, 1960, and before January 2, 2001. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1960, and before January 2, 2001.”
“A taxpayer is considered to reach age 25 on the day before the taxpayer’s 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on the taxpayer’s 65th birthday.”
For tax year 2026 the same dates move forward by one year: born after December 31, 1961, and before January 2, 2002. That is FedRateCalc’s application of the 2025 rule and of section 32(c)(1)(A)(ii), not an IRS statement for 2026, and the calculator asks for a date of birth so that a January 1 birthday is handled the way the IRS rule treats it.
Married filing separately
Section 32(d) was amended by section 9623 of Pub. L. 117-2 and applies to taxable years beginning after December 31, 2020, so it governs tax year 2026. A married person generally needs a joint return, with one exception for separated spouses:
“In the case of an individual who is married, this section shall apply only if a joint return is filed for the taxable year under section 6013.”
“An individual shall not be treated as married if such individual—
(i) is married (as determined under section 7703(a)) and does not file a joint return for the taxable year,
(ii) resides with a qualifying child of the individual for more than one-half of such taxable year, and
(iii)(I) during the last 6 months of such taxable year, does not have the same principal place of abode as the individual's spouse, or
(II) has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual's spouse and is not a member of the same household with the individual's spouse by the end of the taxable year.”
The IRS summarizes it this way:
“You can claim the EITC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of the tax year and either of the following apply.
You lived apart from your spouse for the last 6 months of tax year, or
You were legally separated according to your state law under a written separation agreement, or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of the tax year.”
The calculator treats married filing separately as not eligible unless you choose the separated-spouse status, which uses the single and head of household amounts as Rev. Proc. 2025-32 says and requires at least one qualifying child.
Other income and benefit limits are on the federal poverty level calculator and the SNAP income limits page; the credit has its own rules and is not tested against them.
What changed for 2026 versus 2025
The credit and phaseout percentages are set in the statute, and the dollar amounts are adjusted for inflation under section 32(j). The table compares the IRS’s published tax year 2025 figures with the tax year 2026 figures in Rev. Proc. 2025-32. The income limit is the amount at which the credit ends for single, head of household, married filing separately (separated spouse) and qualifying surviving spouse filers.
| Qualifying children | Maximum credit 2025 | Maximum credit 2026 | Income limit 2025 | Income limit 2026 |
|---|---|---|---|---|
| 0 | $649 | $664 | $19,104 | $19,540 |
| 1 | $4,328 | $4,427 | $50,434 | $51,593 |
| 2 | $7,152 | $7,316 | $57,310 | $58,629 |
| 3 or more | $8,046 | $8,231 | $61,555 | $62,974 |
| Investment income limit | $11,950 or less | $12,200 or less | ||
The 2025 figures are from the IRS EITC tables page. This page compares only what Rev. Proc. 2025-32 and the statute show: the amounts above. Check Publication 596 and the 2026 Form 1040 instructions for anything else, when the IRS publishes them.
How to claim the credit
“To claim EITC, you must file Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors, even if you are not required to file.
If you are claiming the credit for a qualifying child, you must also complete and attach the Schedule EIC (Form 1040 or 1040-SR), Earned Income Credit with your tax return.
The Schedule EIC is not required if claiming the credit without a qualifying child.”
The tax year 2026 return is filed in 2027. The final 2026 Schedule EIC, Form 1040 and Publication 596 are not published as of October 31, 2026; the latest published versions are for 2025 (see the Schedule EIC and Publication 596 pages). The IRS has posted drafts of some 2026 forms, which it says not to file or rely on:
“Draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.”
- 2026 Schedule EIC, draft posted June 8, 2026 (PDF).
- 2026 Schedule 3-A, Federal Public Benefit, draft posted August 20, 2026 (PDF).
- 2026 Publication 1040, Tax and Earned Income Credit Tables, with the 2026 EIC Table, draft posted September 16, 2026 (PDF).
- 2026 Form 1040, draft posted September 17, 2026 (PDF).
No draft 2026 Publication 596 or 2026 Instructions for Form 1040, with the EIC worksheet, is listed on that page, so the earned income rules above are from the 2025 versions. The draft 2026 Schedule EIC has no earned income worksheet; it collects the qualifying child information. For a qualifying child without a valid SSN, the draft says:
“Qualifying child doesn’t have an SSN. If you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn’t have an SSN as defined in the instructions for Form 1040, line 27a, and you are otherwise eligible, you can claim the self-only EIC.”
Draft Schedule 3-A: federal public benefit
The draft 2026 Form 1040 adds lines 32b and 32c, and the draft 2026 Schedule 3-A covers the refunded portion of certain refundable credits. These are draft wording, not final, and the draft instructions that explain line 8 are not published as of October 31, 2026:
“Complete Schedule 3-A (Form 1040) only if you are claiming the earned income credit (EIC), additional child tax credit (ACTC), refundable American opportunity credit, or refundable adoption credit.”
“Part II Verification of Eligibility for Federal Public Benefit
8 Are you or your spouse a U.S. citizen, U.S. national, or qualified alien? See instructions.
Yes. Enter -0- here and on Form 1040, 1040-SR, or 1040-NR, line 32b.
No. Enter the amount from line 6 here and on Form 1040, 1040-SR, or 1040-NR, line 32b.”
“32b Amount from Schedule 3-A
32c Subtract line 32b from line 32a”
This calculator does not apply the draft Schedule 3-A. Read the final form and its instructions when the IRS publishes them.
Free ways to file
“The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.”
IRS Free File (irs.gov/e-file-do-your-taxes-for-free) is the IRS’s free guided software and fillable forms option. As of October 31, 2026 the IRS page says:
“IRS Free File has closed. Please check back January 2027.”
Find a VITA or TCE site on the IRS free tax preparation page. To estimate the withholding on a paycheck, use the paycheck calculator.
Refund timing for returns that claim the credit
This is what the IRS says, with the date of each page:
“If you claim this credit, your refund may be delayed. By law, we must wait until mid-February to issue refunds to taxpayers who claim the Earned Income Tax Credit.”
“If you claim the EITC, your refund may be delayed. By law, the IRS cannot issue EITC refunds before mid-February.”
“Earned Income Credit claim - By law, refunds on tax returns that include this credit are held until mid-February to prevent fraud.”
No refund date can be promised from these pages. Use the IRS’s refund tools for your own return.
State earned income credits
Many states add their own credit; the IRS keeps a list of states and local governments with an Earned Income Tax Credit, and your state tax agency has the current rules.
How this calculator works
The statute says the credit is determined from IRS tables, and the IRS’s own worksheet looks the credit up in the EIC Table:
“The amount of the credit allowed by this section shall be determined under tables prescribed by the Secretary.”
“No. Look up the amount on line 8 in the EIC Table to find the credit.
Look at the amounts on lines 10 and 7. Then, enter the smaller amount on line 11.”
These steps follow the IRS worksheet with the Rev. Proc. 2025-32 amounts:
- Step 1: look up your earned income in the $50 bands of the EIC Table. A loss, or $0, gives no credit.
- Step 2: if your AGI is at or above the threshold phaseout amount, look up your AGI the same way.
- The credit is the smaller of step 1 and step 2. It is $0 if investment income is over $12,200, for married filing separately outside the separated-spouse rule, and, with no qualifying child, when no one on the return meets the age test.
The result follows the IRS table method for the 2026 amounts. The final 2026 EIC Table is not published as of October 31, 2026, and the IRS does not publish how it fills the table, so the calculator rebuilds it: a band is $50 wide (the last band stops at the completed phaseout amount), a band that touches the plateau is the maximum credit, and any other band is the formula at the band midpoint, rounded to the dollar. Checked against every one of the 1,374 bands and 8 columns of the 2025 EIC Table in Publication 596, the method matches every value. It also matches every one of the 1,405 bands and 8 columns of the IRS’s draft 2026 EIC Table (draft Publication 1040, posted September 16, 2026, not for filing, so it can still change). Applied to the 2026 amounts it gives $0 at each completed phaseout amount in the table above and a few dollars just under it, so the credit ends exactly where the table says. The exact formula of section 32(a)(2) is shown as a comparison line; it reaches $0 a few dollars sooner. Section 32(f) allows the IRS’s brackets of up to $50:
“The tables prescribed under paragraph (1) shall reflect the provisions of subsections (a) and (b) and shall have income brackets of not greater than $50 each—
(A) for earned income between $0 and the amount of earned income at which the credit is phased out under subsection (b), and
(B) for adjusted gross income between the dollar amount at which the phaseout begins under subsection (b) and the amount of adjusted gross income at which the credit is phased out under subsection (b).”
The calculator does not check Social Security numbers, residency, the qualifying child tests, dependent status, Form 2555, whether the IRS has disallowed an earlier claim, or which of your income counts as investment income, and it does not apply the draft Schedule 3-A federal public benefit question described above. Those rules, and the IRS’s special rules for military members, clergy and people with disabilities, go beyond what a calculator can decide, and the IRS’s computation on your return governs.
Frequently asked questions
What is the maximum earned income credit for tax year 2026?
For tax year 2026, the returns filed in 2027, the maximum credit is $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more (Rev. Proc. 2025-32, section 4.06). The credit is the maximum only when earned income is at least the earned income amount and the greater of AGI and earned income is at or under the threshold phaseout amount.
At what income does the earned income credit end for 2026?
The credit ends when the greater of adjusted gross income and earned income reaches the completed phaseout amount. For single, head of household, qualifying surviving spouse and separated-spouse filers it is $19,540 with no children, $51,593 with one, $58,629 with two and $62,974 with three or more. For married couples filing jointly it is $26,820, $58,863, $65,899 and $70,244.
Is there an investment income limit for 2026?
Yes. For taxable years beginning in 2026 the credit is not allowed under section 32(i) if the aggregate amount of certain investment income exceeds $12,200. At exactly $12,200 the test is not failed. The calculator takes the total you enter and does not work out which of your income counts.
Can I get the credit if I have no qualifying children?
Possibly, up to $664 for tax year 2026. Under section 32(c)(1)(A)(ii) you must live in the United States for more than half of the year, be at least age 25 and under age 65 at the end of the year (for a joint return, either spouse may meet it), and not be a dependent of another taxpayer. The IRS also says you must have earned income, a valid Social Security number and meet the other basic rules.
Can I claim the credit if I file married filing separately?
Generally not. Under section 32(d)(1), a married person can claim the credit only if a joint return is filed. Section 32(d)(2)(B) treats a married person as not married if they do not file a joint return, live with a qualifying child for more than one-half of the year, and either did not share a home with their spouse during the last 6 months of the year or have a separation decree, instrument or agreement and are not in the same household at the end of the year. The calculator offers this case as its own filing status, which needs a qualifying child.
Do tips and overtime count as earned income for the credit?
Yes. The IRS says to include the full amount of tip and overtime income in the calculation of earned income when determining eligibility for the Earned Income Tax Credit, even if all or part is deductible. See the no tax on tips and no tax on overtime calculators for those deductions.
Why can my result differ from my return or the IRS table?
Section 32(f) says the credit is determined under tables prescribed by the Secretary, and the IRS tables have income brackets of not more than $50. The calculator follows the IRS table method with the 2026 amounts, a method checked against every row of the 2025 table in Publication 596. The final 2026 EIC Table is not published as of October 31, 2026, and the IRS’s draft 2026 table, which is not for filing, matches the calculator in every band. The IRS computation on your return governs.
When will I get my refund if I claim the credit?
No date can be promised. The IRS says that if you claim the credit your refund may be delayed, and that by law it cannot issue EITC refunds before mid-February. Errors on a return can also delay it. Use the IRS refund tracker for the status of your own return.
Related tax tools
For the rest of a 2026 return, see the 2026 child tax credit, the 2026 standard deduction and the 2026 federal tax brackets.
Sources (checked October 31, 2026): IRS: Rev. Proc. 2025-32, section 4.06 (earned income credit, 2026 amounts) · 26 U.S.C. 32: earned income (govinfo, 2024 edition) · 26 U.S.C. 32: earned income (govinfo, 2024 edition) (Cornell LII copy) · 26 U.S.C. 32 (current law, uscode.house.gov) · IRS: Earned Income Tax Credit (EITC) · IRS: Who qualifies for the Earned Income Tax Credit (EITC) · IRS: EITC qualifying child rules · IRS: Earned income and EITC tables · IRS: How to claim the EITC · IRS: Refunds · IRS: About Schedule EIC (Form 1040) · IRS: About Publication 596, Earned Income Credit · IRS: Publication 596 (2025), including the 2025 EIC Table · IRS: 2025 Instructions for Form 1040, EIC Worksheet B · IRS draft (not for filing): 2026 Publication 1040, including the 2026 EIC Table · IRS draft (do not file): 2026 Schedule 3-A (Form 1040), Federal Public Benefit · IRS draft (do not file): 2026 Form 1040 · IRS draft (do not file): 2026 Schedule EIC (Form 1040) · IRS: draft forms, instructions and publications · IRS: Free File · IRS: Free tax return preparation (VITA and TCE) · IRS: States and local governments with Earned Income Tax Credit