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If you had $12,000 in income, for example, and $800 in eligible child care expenses, then, your credit would be 35 percent of $800, or $280. For taxpayers with incomes of more than $43,000, the percentage was 20 percent, with no upper income limit.
Income limits and benefit amounts depend on the number of qualifying children (0, 1, 2, or 3+). A qualifying child for the EIC must be under 19 years old, or under 24 if a full-time student, or any age if disabled.he income limit depends on the number of âqualifying childrenâ and on whether the tax filer is married or unmarried. 1  The limit for families with no children is $14,590 ($20,020 if married);