Tax Policy Center

Statistics

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Credits

Individual Taxes

EITC Parameters

EITC credit rate, minimum income for maximum credit amount, maximum credit amount, and phaseout rate and range, by number of qualifying children, 1975 to 2021.

Parameters for filers with no custodial children at home ("childless" filers) were updated March 19, 2021 to reflect the temporary expansion of the EITC enacted as part of the American Rescue Plan Act of 2021.

Individual Taxes

EITC Claims by State

Number of federal EITC returns, share of total returns, total and average dollar amounts of credit, by state.

Individual Taxes

Return Details by Marital Status

Individual Taxes

Federal Returns with EITC

Number and dollar amount of EITC, by type of income, number of qualifying children, and income.

Individual Taxes

EITC Distribution by Number of Qualifying Children

Number and dollar amount of EITC, by number of qualifying children and income.

Individual Taxes

Dependent and Child Care Credits

Number of families and dollar amount of total and average dependent care credits from 1976 to 2018.

Individual Taxes

Elderly and Disabled Credits

Number of families and dollar amount of total and average credits from 1976 to 2018.

Individual Taxes

Credit Type and Amount

Number of returns claiming and amount of various tax credits, by AGI.

Individual Taxes

EITC Recipients

Number of EITC recipients, total amount and refundable amount of credit, and average credit claimed, 1975 through 2018.

Individual Taxes

Child-Related Tax Credits, 2000-2019

Parameters for child tax credit and child and dependent care tax credit.

Individual Taxes

EITC, TANF, and Food Stamp Participation Rates Among Families with Children, 1990-2016

Chart of EITC, TANF, and food stamp participation rates among families with children.

Individual Taxes

Value of Child Benefits at Various Income Levels, 2010

Chart with dollar amount value of child tax benefits (dependent exemption, Head of Household filing status, child tax credit, earned income tax credit, and Making Work Pay credit, by amount of earnings, 2010.

Individual Taxes

EITC Distribution by Filing Status, 2000 and 2003

Distribution of EITC benefits, by income and filing status, 2000 and 2003.