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Tax credits you might be missing

As of Oct. 16, 2026

Short answer: Three tax credits worth checking before you file: the Earned Income Tax Credit (up to $8,231 for 2026 with 3+ children, or $664 with none), the Child Tax Credit (up to $2,200 per child under 17, with up to $1,700 refundable), and the Credit for the Elderly or the Disabled (for 65+ with low income and little Social Security). The EITC and the refundable part of the Child Tax Credit pay you even if you owe no tax, but only if you file a return. Check yours in 30 seconds.

Sources: Rev. Proc. 2025-32 · IRS Child Tax Credit · Schedule R (2025)

Best move: don’t skip a refundable credit

File a return if you worked, even if you are not required to, when your income is under the EITC limits (2026: $19,540 single with no children, up to $70,244 married with 3+ children). Use a free option (IRS Free File, VITA, or TCE for 60+) so a preparer fee does not eat the refund.

The math:

  • Single parent, 2 children, $30,000 earned and AGI (2026): 40% × $30,000 = $12,000, capped at $7,316; minus 21.06% × ($30,000 − $23,890) = $1,287 → EITC about $6,029, plus a Child Tax Credit of up to $4,400 (up to $3,400 refundable).
  • Single, 65, AGI $12,000, no nontaxable Social Security or pension: 15% × ($5,000 − ($12,000 − $7,500) ÷ 2) = $412.50 off the tax owed.
  • Same person with $6,000 of Social Security: that is over the $5,000 limit, so the elderly credit is $0. If your nontaxable Social Security is $5,000 a year or more (about $417 a month), you can’t take it.

Sources: Rev. Proc. 2025-32 · 26 U.S.C. § 32 · IRS Child Tax Credit · 26 U.S.C. § 24 · Schedule R (2025) · IRS free tax help (VITA/TCE)

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Your roadmap

  1. Run the quick check below with your 2026 earnings and the number of children who lived with you more than half the year.
  2. Make sure everyone has a valid Social Security number before the filing deadline: you, your spouse and each child (IRS rules for the EITC and the Child Tax Credit).
  3. File even if you don’t have to when the check shows a refundable credit. The IRS can’t send EITC or ACTC refunds before mid-February.
  4. File for free: see how to file taxes free (IRS Free File, VITA and TCE for people 60+).
  5. Missed it in an earlier year? You can generally still claim a refund by filing or amending that year’s return within 3 years of its due date. 2025 limits: up to $61,555 single / $68,675 married with 3+ children (IRS table).
  6. Got an IRS letter about a credit? Read IRS letter help before you pay anyone.
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Key numbers at a glance

EITC max (2026)$664 no children · $4,427 one · $7,316 two · $8,231 three or moreRev. Proc. 2025-32
EITC investment limit$12,200 for 2026 ($11,950 for 2025)Rev. Proc. 2025-32 · IRS EITC tables
Child Tax Credit$2,200 per child under 17 (2025 and 2026); up to $1,700 refundable; full credit up to $200,000 / $400,000 jointIRS Child Tax Credit · Rev. Proc. 2025-32
Other dependents$500 per dependent who doesn’t qualify for the CTC (older kids, parents you support)IRS Child Tax Credit
Elderly or disabled credit65+ (or retired on total disability) with AGI under $17,500 single / $25,000 joint, and nontaxable Social Security under $5,000 / $7,500IRS Pub. 524 · Schedule R (2025)
Saver’s CreditFor retirement contributions on lower incomes; 2026 income limits are on our retirement limits pageSaver’s Credit limits

Earned Income Tax Credit (EITC)

A refundable credit for people who work and earn low to moderate income. You need earned income (wages, tips, gig or self-employment income; IRS says Social Security, pensions, unemployment and interest don’t count), investment income at or under the limit, a valid Social Security number by the due date, and U.S. citizenship or resident-alien status all year. Without a qualifying child, you (or your spouse) must be at least 25 and under 65 at the end of the year (26 U.S.C. § 32).

2026 numbers (returns filed in early 2027)

ChildrenMax creditEarn this much to get the maxStarts shrinking over (single/HOH)Gone at (single/HOH)Gone at (married joint)
None$664$8,680$10,860$19,540$26,820
One$4,427$13,020$23,890$51,593$58,863
Two$7,316$18,290$23,890$58,629$65,899
Three or more$8,231$18,290$23,890$62,974$70,244

How it works: the credit grows by 7.65% / 34% / 40% / 45% of earnings (0 / 1 / 2 / 3+ children) up to the max, then shrinks by 7.65% / 15.98% / 21.06% / 21.06% of income over the threshold. Married joint thresholds: $18,140 with no children, $31,160 with children.

2025 limits (if you still need to file or amend 2025)

ChildrenMax creditIncome limit (single/HOH)Income limit (married joint)
None$649$19,104$26,214
One$4,328$50,434$57,554
Two$7,152$57,310$64,430
Three or more$8,046$61,555$68,675

Sources: Rev. Proc. 2025-32 · 26 U.S.C. § 32 · IRS EITC tables · IRS: who qualifies

Child Tax Credit, Additional Child Tax Credit and Credit for Other Dependents

  • Child Tax Credit: up to $2,200 per qualifying child for 2025 and 2026. The child generally must be under 17 at year-end, your relative (including grandchildren, nieces and nephews), live with you more than half the year, and have an SSN valid for work (IRS).
  • Refundable part (ACTC): if the credit is more than the tax you owe, up to $1,700 per child can be refunded. You need at least $2,500 of earned income; the refundable amount is generally 15% of earnings over $2,500 (26 U.S.C. § 24).
  • Income limit: the full credit applies up to $200,000 of income ($400,000 married joint). Above that it drops by $50 for each $1,000 over (26 U.S.C. § 24(b)).
  • Credit for Other Dependents: $500 per dependent who doesn’t qualify for the CTC (for example a 17- or 18-year-old, or a parent you support). Not refundable.
  • How to claim: list each child on Form 1040 and attach Schedule 8812. Refunds that include the EITC or ACTC can’t be issued before mid-February.

Sources: IRS Child Tax Credit · 26 U.S.C. § 24 · Rev. Proc. 2025-32

Credit for the Elderly or the Disabled

For U.S. citizens or residents who are 65 or older, or under 65 and retired on permanent and total disability with taxable disability income. You claim it on Schedule R with Form 1040 or 1040-SR. These limits are set in the law and are not raised for inflation, so very few people with Social Security qualify.

Filing statusNo credit if AGI is at or overOr if nontaxable Social Security/pensions are at or overStarting amount
Single, head of household or qualifying surviving spouse$17,500$5,000$5,000
Married joint, one spouse qualifies$20,000$5,000$5,000
Married joint, both qualify$25,000$7,500$7,500
Married filing separately, lived apart all year$12,500$3,750$3,750

The math (Schedule R): start amount, minus nontaxable Social Security and pensions, minus half of AGI over $7,500 (single) / $10,000 (joint) / $5,000 (separate). Multiply what’s left by 15%. It can only reduce the tax you owe. You can also ask the IRS to figure it for you by checking the box and writing “CFE” (Pub. 524).

Sources: Schedule R (2025) · IRS Pub. 524

Limits of this page

  • The estimators use the published 2026 formulas. The IRS EIC table in the Form 1040 instructions works in $50 income bands, so your exact figure can differ by a few dollars.
  • The EITC estimate does not check every rule (qualifying-child tests, separated-spouse rules, military or clergy rules, Form 2555). Use the IRS EITC Assistant or a free VITA site to confirm.
  • The Child Tax Credit math here is a rough per-child estimate. Schedule 8812 has extra steps (for example, families with 3 or more children may use a Social Security tax method).
  • The elderly or disabled credit estimate assumes 65 or older. If you are under 65 and retired on permanent and total disability, your starting amount is capped by your taxable disability income (Schedule R line 11).
  • All three credits that are not refundable (most of the CTC, the elderly or disabled credit, the Credit for Other Dependents) can only cut the tax you owe, not below zero.
  • State credits (for example a state EITC) are not covered. Tennessee has no state income tax.

Not tax advice. We republish IRS numbers and the formulas in the tax code, with dates. The quick check does arithmetic on numbers you type; it does not prepare a return or decide eligibility. The IRS, your return and a qualified preparer decide what you can claim.

Sources & as-of dates

FAQ

How much is the Earned Income Tax Credit for 2026?

Up to $664 with no qualifying children, $4,427 with one, $7,316 with two and $8,231 with three or more (IRS Rev. Proc. 2025-32). It phases out completely at $19,540–$62,974 for single filers and $26,820–$70,244 married filing jointly. Investment income must be $12,200 or less.

How much is the Child Tax Credit for 2026?

Up to $2,200 per qualifying child under 17, with up to $1,700 per child refundable if you have at least $2,500 of earned income. The full credit applies up to $200,000 of income ($400,000 married joint), then drops by $50 per $1,000 over.

Can I get the EITC with no children?

Yes, if you (or your spouse) are 25 to 64 at year-end, have earned income and income under $19,540 single or $26,820 married joint for 2026. The maximum is $664.

Who qualifies for the Credit for the Elderly or the Disabled?

People 65+ (or under 65 and retired on permanent and total disability) whose AGI is under $17,500 single or $25,000 joint (both qualify), and whose nontaxable Social Security and pensions are under $5,000 / $7,500. It is 15% of a reduced starting amount and only cuts tax owed.

Do I have to file a return to get these credits?

Yes. The EITC and the refundable Child Tax Credit only come with a filed return, even if your income is too low to require filing. Free options include IRS Free File and VITA/TCE sites.

Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.