EITC or Child Tax Credit? Choose Your Next Step
If you worked, support children or both, check the credits separately. This page helps you choose a useful next step. Your tax return determines the credit and any refund.
Need an EITC amount? Prepare for the official IRS estimate. Need to understand the credit for a child? Check the CTC rules and worked examples.
Two credits with different rules
| Credit | What it does | Next step |
|---|---|---|
| EITC | A refundable credit for eligible people with earned income. A qualifying child can change the amount; some people qualify without one. | Get ready to estimate EITC with the IRS |
| Child Tax Credit (CTC) | Reduces eligible federal income tax for a qualifying child under 17. The ACTC is a separately calculated refundable part. | Check CTC and ACTC, step by step |
You can claim both if you meet each credit’s rules. A child who qualifies for one credit does not automatically qualify for the other.
Choose the income year first
Income from 2025 is normally reported on a return filed in 2026. Income from 2026 is normally reported in 2027. Use the year the income belongs to, even when filing late or amending a return.
| Credit | Tax year 2025 | Tax year 2026 |
|---|---|---|
| EITC, 3+ qualifying children | $8,046 | $8,231 |
| CTC, per qualifying child | $2,200 | $2,200 |
| ACTC cap, per qualifying child | $1,700 | $1,700 |
Sources: IRS EITC tables by year · 2025 CTC rules · 2026 amounts: Rev. Proc. 2025-32, 4.05–4.06.
I want to estimate my EITC
Start with annual earned income, adjusted gross income (AGI), investment income, filing status and the qualifying-child tests. Our EITC preparation guide leads to the IRS Assistant, where the estimate is calculated. It includes separate 2025 and 2026 reference tables and explains the tool’s available years.
I want to understand the credit for my child
Use the Child Tax Credit guide to check age, dependency and tax-ID requirements. Its examples show why a $2,200 maximum credit is different from an ACTC refund. Schedule 8812 calculates the nonrefundable part and any ACTC; the unused credit is not automatically refunded.
Prepare and file with the right help
- Gather one year’s records. Income statements, filing-status information, dependency records and required tax IDs. Do not send SSNs or documents to GetBenefits.
- Choose how to prepare the return. Start from IRS Free File to see partner eligibility and available years. Go through the IRS link: opening a commercial partner directly may not give you its Free File offer.
- Ask for help with a complex case. Separated parents, self-employment, foreign income, disputed dependents or a previously denied credit may need a qualified preparer. Tell the preparer about these before the appointment.
- File the return. The IRS Assistant does not submit it. Claim on Form 1040 or 1040-SR with Schedule EIC when required, and Schedule 8812 for CTC/ACTC.
- Check the result. The credit estimate is not the complete refund. Other taxes, withholding, payments and credits matter. Use Where’s My Refund? after filing.
Free preparation, with eligibility and scope limits
For the 2026 filing season, VITA generally serves people earning $69,000 or less, people with disabilities and taxpayers with limited English. TCE focuses particularly on people age 60 or older. Use the IRS VITA/TCE page to find a site, check availability and ask whether it can handle your return. These are service guidelines, not credit-eligibility limits.
Common questions
Do I have to file if I do not normally owe income tax?
To claim an eligible refundable credit, you must file a return for the correct year even if you are not otherwise required to file. Low income or having children alone does not establish eligibility.
Can an ITIN qualify me for both credits?
The tax-ID rules differ. EITC generally requires the work-valid SSNs specified for you, a joint-filing spouse and children counted for EITC. Since tax year 2025, CTC/ACTC require a qualifying SSN for the claimant and child; on a joint return one spouse can have a timely SSN or ITIN if the other has the required work-valid SSN. Check the detailed rules before filing.
When will the refund arrive?
The IRS cannot issue refunds on returns claiming EITC or ACTC before mid-February. This applies to the entire refund. It is not a promised payment date; processing and other circumstances can affect your return.
Can the refund affect SNAP or other benefits?
EITC and ACTC refunds are not counted as income for federal programs or state/local programs financed partly or wholly with federal funds. They are not counted as resources for at least 12 months after receipt. Keep the refund records and ask your benefits office about your specific program.
Sources: Publication 596: EITC and benefit treatment · Schedule 8812: ACTC and identification · IRS credit and refund guidance.
Editorial review: September 8, 2026. This guide separates published rules by tax year; use the final forms for the year you are filing. It does not calculate or file your return.
Return to this next step when you need it
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