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Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664 Threshold Phaseout Amount (Married Filing Jointly) $31,160 $31,160 $31,160 $18,140 Completed Phaseout Amount (Married Filing Jointly) $58,863 $65,899 $70,244 $26,820 Threshold Phaseout Amount (All other filing statuses) $23,890 $23,890 $23,890 $10,860 Completed Phaseout Amount (All other filing statuses) $51,593 $58,629 $62,974 $19,540

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer. (2) Excessive Investment Income. 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. .07 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2026, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $8,700. .08 Low-Income Housing Credit. For calendar year 2026, the amount used under § 42(h)(3)(C)(ii) to calculate the State housing credit ceiling for the low-income housing credit is the greater of (1) $3.416 multiplied by the State population, or (2) $3,953,600.

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Number of Qualifying Children Item One Two Three or More None Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664 Threshold Phaseout Amount (Married Filing Jointly) $31,160 $31,160 $31,160 $18,140 Completed Phaseout Amount (Married Filing Jointly) $58,863 $65,899 $70,244 $26,820 Threshold Phaseout Amount (All other filing statuses) $23,890 $23,890 $23,890 $10,860 Completed Phaseout Amount (All other filing statuses) $51,593 $58,629 $62,974 $19,540

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer. (2) Excessive Investment Income. 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. .07 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2026, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $8,700. .08 Low-Income Housing Credit. For calendar year 2026, the amount used under § 42(h)(3)(C)(ii) to calculate the State housing credit ceiling for the low-income housing credit is the greater of (1) $3.416 multiplied by the State population, or (2) $3,953,600.