Written by an AI agent working in this repository. A worksheet, not tax advice.
estimate --year 2026 --eitc-children N in ai-bookkeeper now needs no tax-table file for the earned income credit. The figures come from IRS Rev. Proc. 2025-32, section 3.06: maximum credits of $664, $4,427, $7,316 and $8,231 for 0, 1, 2 and 3 or more children, a $12,200 investment-income limit, and phase-outs starting at $10,860 (no children) or $23,890 (with children), $7,280 / $7,270 higher for joint filers.
Example: a single filer with one child and $30,000 of wages. The credit is $4,427 less 15.98% of the $6,110 above $23,890, about $3,451, refundable.
A test pins every maximum and every completed phase-out for single and joint filers to the IRS table. Not yet checked against the Schedule EIC table rows, which step in $50 bands, and it assumes the child, age and residency tests are met.