The low-to-moderate income threshold for tax year 2020 is $57,000. The threshold is based on tax year 2020 EITC adjusted gross income (AGI) limits as shown below:
$50,954 ($56,844 if Married Filing Jointly) with three or more qualifying children.
$47,440 ($53,330 if Married Filing Jointly) with two qualifying children
$41,756 ($47,646 if Married Filing Jointly) with one qualifying child
$15,820 ($21,710) if Married Filing Jointly) with no qualifying child
$6,660 with three or more qualifying children
$5,920 with two qualifying children
$3,584 with one qualifying child
$538 with no qualifying child