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amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(2)(B), as adjusted for inflation for taxable years beginning in 2021.

Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,640 $14,950 $14,950 $7,100

Maximum Amount of Credit $3,618 $5,980 $6,728 $543 Threshold Phaseout $19,520 $19,520 $19,520 $8,880 Amount (Single, Surviving Spouse, or Head of Household)

Completed Phaseout $42,158 $47,915 $51,464 $15,980 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,470 $25,470 $25,470 $14,820 Amount (Married Filing Jointly)

Completed Phaseout $48,108 $53,865 $57,414 $21,920 Amount (Married Filing Jointly)

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer. (2) Excessive Investment Income. For taxable years beginning in 2021, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $3,650.

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Official source

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amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(2)(B), as adjusted for inflation for taxable years beginning in 2021.

Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,640 $14,950 $14,950 $7,100

Maximum Amount of Credit $3,618 $5,980 $6,728 $543 Threshold Phaseout $19,520 $19,520 $19,520 $8,880 Amount (Single, Surviving Spouse, or Head of Household)

Completed Phaseout $42,158 $47,915 $51,464 $15,980 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $25,470 $25,470 $25,470 $14,820 Amount (Married Filing Jointly)

Completed Phaseout $48,108 $53,865 $57,414 $21,920 Amount (Married Filing Jointly)

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer. (2) Excessive Investment Income. For taxable years beginning in 2021, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $3,650.