EITC Rules for 2025 Calendar Year (2026 Tax Filing)
Phase-in rate = the EITC earned per dollar of earnings. For example, a 40% phase-in rate means that for every $1 of earnings the taxpayer receives $0.40 in EITC, up to the maximum amount. Phase-out rate = the EITC decrease per dollar of earnings above the phase-out thresholds. For example, a 15.98% phase-out rate means that for every $1 of earnings the taxpayer receives above the threshold they receive $0.1598 less in EITC, down to $0.
