The Earned Income Tax Credit (EITC) is a federal program designed to boost the income of low to moderate earners. For 2025, single filers without children can earn up to $19,104 to qualify, while families with three or more children may qualify with incomes up to $68,700. The credit is refundable, meaning eligible individuals can receive money back even if they owe no taxes. The EITC is considered a significant tool for poverty reduction and economic support, with expanded eligibility in 2026 potentially benefiting more workers.