Yes, you can claim both the Earned Income Tax Credit and the Child Tax Credit on the same return if you qualify for each — they’re separate credits with separate rules, and nothing about claiming one disqualifies you from the other. For 2025 returns filed in 2026, the Child Tax Credit is worth up to $2,200 per qualifying child, while the EITC ranges from $649 (no children) up to $8,046 (three or more children), depending on your income.
The Core Difference
The EITC is built around your income level and work status — it exists to supplement the earnings of low- and moderate-income workers, with or without children. The Child Tax Credit is built around having a qualifying child — it’s not primarily an income-support tool, though it does phase out at higher incomes.
| EITC | Child Tax Credit | |
|---|---|---|
| Core requirement | Earned income within limits | A qualifying child under 17 |
| Works without kids? | Yes, smaller amount | No |
| 2025 maximum | $649 (0 kids) to $8,046 (3+ kids) | $2,200 per child |
| 2025 income cutoff | Roughly $19,104–$68,675 depending on filing status/kids | Phases out starting around $200,000 single / $400,000 joint |
| Refundable? | Fully refundable | Partially refundable (up to $1,700 as the Additional Child Tax Credit) |
| SSN requirement | Filer needs a valid SSN | Both filer and child need SSNs |
2025 EITC Amounts by Number of Children
| Qualifying Children | Maximum Credit |
|---|---|
| 0 | $649 |
| 1 | $4,328 |
| 2 | $7,152 |
| 3 or more | $8,046 |
EITC income limits also scale with the number of children and filing status — a single filer with no kids qualifies at a much lower income ceiling than a married couple with three kids, so check the exact threshold for your household rather than assuming you’re over or under based on a single number.
Why "Refundable" Matters More Than People Realize
The EITC is fully refundable — if the credit is larger than the tax you owe, the IRS pays you the difference. The Child Tax Credit is only partially refundable, up to $1,700 per child as the Additional Child Tax Credit; the rest can only offset tax you actually owe. This is why a very low-income working parent with several children often gets far more total value from the EITC than from the CTC alone, even though the CTC’s per-child number looks larger on paper.
Common Reasons People Miss One or the Other
- Missing the EITC: Many workers without children don’t realize the EITC applies to them at all — the childless EITC ($649 max) is small but frequently unclaimed simply because people assume it’s a "credit for parents."
- Missing the CTC: A child who doesn’t yet have a Social Security number (a newborn, or a recent immigration status change) can delay claiming the CTC for that child until the SSN is issued — file for it retroactively once you have it, rather than skipping it permanently.
FAQ
Do I need to itemize deductions to claim either credit?
No. Both the EITC and CTC are available whether you take the standard deduction or itemize — they’re credits, not deductions, and are calculated separately from that choice.
Does investment income disqualify me from the EITC?
For 2026, having investment income above $12,200 makes you ineligible for the EITC regardless of your earned income level — a rule worth checking if you have dividends, interest, or capital gains alongside a job.
Can a grandparent or other relative claim these credits for a child they support?
Yes, if the child meets the IRS’s qualifying-child residency and support tests for that relative — it’s not limited to biological or adoptive parents.
What if I’m not sure which credits I qualify for?
IRS Free File and most tax software calculate both automatically based on your income and dependents entered — you generally don’t need to determine eligibility yourself before filing.
For the full rundown of what changed in the 2026 Child Tax Credit and EITC amounts compared to prior years, see our 2026 Child Tax Credit and EITC amounts breakdown.