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·9 min read·State & Local

Figures last verified against primary sources on . See methodology and corrections.

by TaxMath

State earned income credits: which states add to the federal one

For the 2026 tax year (the return filed in 2027), 32 states and the District of Columbia pay an earned income credit on top of the federal one. For a single parent of two earning $20,000, the add-on that is paid whether or not the family owes state tax runs from $289 in Oklahoma to $6,219 in the District of Columbia. Four states offer a credit that can only cancel state tax owed, and South Carolina's, the largest on paper at 125% of the federal credit, is now capped at $200.

The count matches the Tax Policy Center's census, which names Pennsylvania as the newest credit, first claimed for tax year 2025. Every rate below is cited to the state's own revenue department or statute.

One household, run through every state

The federal earned income credit is a refundable credit for working households with low or moderate earnings. Refundable means the IRS pays whatever the credit leaves over after it has wiped out the tax owed. Most states set theirs as a percentage of the federal amount, so the federal figure comes first.

Take a head of household with two children, ages 13 and 15, who earned $20,000 in wages in 2026 and has no other income. Under Revenue Procedure 2025-32 §4.06, the two-child credit reaches its maximum once earned income passes $18,290 and starts to shrink only when income passes $23,890 for a filer who is not married filing jointly. At $20,000 this household sits on the flat top, so its federal credit is the maximum, $7,316. A state at 40% of the federal credit pays 40% of $7,316, which is $2,926.

The children's ages keep most separate child credits out of the picture: Illinois adds a child tax credit only for a child under 12 (Pub. 132), and Oregon's higher rate is for a child under three. Minnesota's child credit, $1,800 per child for 2026 (inflation amounts), is a separate credit and is left out. Every figure below is the earned income credit alone, rounded to the dollar.

The $65,000 single filer we use as our first persona appears nowhere in this piece. The federal credit for a filer with no qualifying children is fully phased out at $19,540 of income in 2026 (Rev. Proc. 2025-32), so every state credit built on it pays that filer nothing.

The credits paid in cash

These 27 credits are refundable, or (in Delaware's case) offer a refundable version. A family that owes no state income tax still receives the amount in the last column.

JurisdictionCredit for tax year 2026Notable difference from the federal rules$20,000 household
District of Columbia85% with a qualifying child (D.C. Code §47-1806.04(f); OTR)ITIN filers; its own formula for filers without children; noncustodial parents aged 18 to 30 who pay support$6,219
Maryland45% refunded, or 50% against tax; 100% with no qualifying child (Tax-General §10-704)ITIN filers and childless adults 18 to 24 (Comptroller); counties add their own$3,292
Connecticut40%, plus $250 with a qualifying child (DRS; 2025 law)Full-year residents only; SSN required for everyone on the return$3,176
Hawaii40% (Form N-356)Nonresidents and part-year residents prorate by Hawaii income$2,926
Massachusetts40% (DOR; M.G.L. c. 62 §6(h))Prorated by days of residence; full-year nonresidents excluded$2,926
New Jersey40% (2025 notice)Ages 18 and up with or without children, but SSN required (Treasury)$2,926
Vermont38%; 100% with no qualifying child (32 V.S.A. §5828b)Filers without a qualifying taxpayer ID number can claim$2,780
Michigan30% (Treasury)Follows federal eligibility$2,195
New York30%, less the household credit (DTF)Fully refundable for full-year residents, nonrefundable for nonresidents$2,105
Colorado25% (DOR)ITIN filers; some residents under 25 without children$1,829
Maine25%; 50% with no qualifying child (MRS)ITIN filers; ages 18 and up without children; nonrefundable for nonresidents$1,829
New Mexico25% (TRD)Filers missing an ID number; ages 18 to 25$1,829
Illinois20% (Pub. 132)ITIN filers; ages 18 and up without children, no upper limit (IDOR)$1,463
Montana20% (MCA 15-30-2318)Follows federal eligibility$1,463
Virginia20% refundable, or 20% against tax (Va. Code §58.1-339.8)One or the other, never both$1,463
Kansas17% (K.S.A. 79-32,205)Residents only$1,244
Rhode Island16% (§44-30-2.6)Follows federal eligibility$1,171
Iowa15% (Department of Revenue)Follows federal eligibility$1,097
Oregon14%; 17% with a dependent under three (SB 1507)ITIN filers$1,024
Wisconsin4%, 11% or 34% for one, two, or three or more children (DOR)Nothing without a qualifying child; full-year residents only$805
Indiana10% (IB 92)Computed under the federal law of January 1, 2023$732
Nebraska10% (§77-2715.07)Residents only$732
Pennsylvania10% (DOR)Requires Pennsylvania earned income$732
Minnesota4% of the first $9,690 of earnings, plus amounts for children 18 and over (§290.0671; 2026 amounts)ITIN filers; ages 19 to 64 without children (DOR)$388
Louisiana5% (R.S. 47:297.8)Refund applies to residents$366
Delaware4.5% refundable, or 20% against tax (30 Del. C. §1117)The filer picks one$329
Oklahoma5% of the credit as 2020 law computed it (Form 511-EIC)Prorated by Oklahoma income$289

Three of those rows need the arithmetic spelled out.

Maryland gives the larger of two routes. The credit against state tax is the lesser of 50% of the federal credit or the tax itself, and a refund pays whatever 45% of the federal credit exceeds the tax (§10-704(c)). For any family whose Maryland income tax is below $3,292, the two routes add up to exactly 45% of $7,316. Even Maryland's top rate of 6.50%, applied to every one of the $20,000, comes to less than that.

New York subtracts its household credit from 30% of the federal credit (DTF). The 2025 household credit table gives a head of household with three people on the return $90 at $20,000 of federal adjusted gross income (IT-201 instructions), so $2,195 becomes $2,105.

Oklahoma does not use the 2026 federal credit at all. Its worksheet recomputes the credit from the 2020 federal table, which gives this household $5,774 instead of $7,316 (Form 511-EIC), and the state pays 5% of that (Form 511). Indiana makes a milder version of the same choice: its credit follows §32 as it stood on January 1, 2023, and does not adopt later federal changes automatically (IB 92).

Four credits that only cancel tax owed

A nonrefundable credit can reduce state income tax to zero and no further. The figure below is the most each could be worth to this household. What it is worth in practice depends on the state tax the family owes, which we do not compute here: our state tables model single filers, and this is a head of household.

StateCredit for tax year 2026Most it could be worth to the $20,000 household
Ohio30% (ORC §5747.71)$2,195
Missouri20% (DOR)$1,463
Utah20%, or Utah W-2 wages if smaller (TC-40 instructions)$1,463
South Carolina125%, capped at $200 (Act 110 of 2026)$200

South Carolina's percentage is the highest in the country and now buys the least. Section 7 of H.4216, ratified March 25, 2026, rewrote §12-6-3632 to allow 125% of the federal credit "but not to exceed two hundred dollars," first applying to tax years beginning after 2025. For this household, 125% of $7,316 is $9,145 before the cap; $200 after it. Utah adds a second condition: the claimant needs Utah income reported on a W-2.

Two that set their own amounts

California and Washington do not take a percentage of the federal credit, and neither has published the amounts that apply to the 2026 tax year.

California's CalEITC is open to filers 18 and older and to ITIN filers. Its most recent published table, for tax year 2025, tops out at $3,339 for two children and stops at $32,900 of earned income (FTB). The table for 2026 had not been posted when we checked on October 21.

Washington has no income tax, so its Working Families Tax Credit is a refund of sales tax that families apply for after filing their federal return. RCW 82.08.0206 sets base amounts of $300 to $1,200 and adjusts them each year from consumer prices published by November 15 of the year before (RCW 82.08.0206). For the 2025 credit, two children are worth up to $995, ITIN filers qualify, and a filer without a qualifying child must be at least 25 and under 65 (DOR). The 2026 amounts follow from that formula and were not yet set.

Whom the states reach that the IRS does not

The federal credit requires a valid Social Security number for the filer, any spouse and each child claimed, and a filer without a qualifying child must be at least 25 and under 65 (IRS). Several states drop one rule or both.

  • ITIN filers. California, Colorado, the District, Illinois, Maine, Maryland, Minnesota, New Mexico, Oregon, Vermont and Washington let a household that files with an Individual Taxpayer Identification Number claim the state credit it would have earned with a Social Security number. Connecticut and New Jersey require the Social Security number.
  • Younger and older workers without children. California and Illinois start at 18, and Illinois sets no upper limit; Maine and New Jersey start at 18; Maryland reaches 18 to 24; New Mexico, 18 to 25; Minnesota, 19 to 64 (§290.0671(a)). The District adds noncustodial parents aged 18 to 30 who are current on court-ordered support (§47-1806.04(g)).
  • A bigger match without children. Maryland and Vermont pay 100% of the federal credit to a filer with no qualifying child, Maine pays 50%, and the District computes that filer's credit on its own formula (§47-1806.04(f)).

What moved for 2026

  • Colorado halved its rate, from 50% for 2023 through 2025 to 25% for 2026 and later (DOR).
  • The District fell from 100% for 2025 to 85% for 2026 through 2028, with 100% scheduled again from 2029 (OTR).
  • Montana doubled its credit to 20% under HB 337 (DOR).
  • Oregon raised its rates from 9% and 12% to 14% and 17% in SB 1507, signed in April 2026 (DOR). The department notes a referendum petition against the bill's federal-conformity sections, a separate part of the same law.
  • South Carolina capped its credit at $200.

Virginia's line carries a date. Section 58.1-339.8 allows the refundable 20% only "for taxable years beginning on and after January 1, 2025 but before January 1, 2027" (Va. Code). As written, the 2026 return is the last one on which this household can take the $1,463 as cash; from 2027 the statute leaves only the 20% credit against tax owed.

Sources

Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.

  1. Primary law
    D.C. Code §47-1806.04 — credits, in generalCouncil of the District of Columbia · checked 2026-10-21Subsection (f): 85% of the federal credit for a filer with a qualifying child for years beginning after December 31, 2024 ((B-2)), 100% after December 31, 2028 ((B-3)); a separate formula for filers without a qualifying child ((C)); ITIN filers ((D)); refundable ((3)(A)). Subsection (g): noncustodial parents aged 18 to 30 paying court-ordered support.Other articles citing this source
  2. Primary law
    30 Del. C. §1117 — earned income tax creditDelaware General Assembly · checked 2026-10-21For tax years beginning on or after January 1, 2022, a resident claims either 20% of the federal credit, not to exceed the tax due, or 4.5% of the federal credit with the excess over the tax refundable.Other articles citing this source
  3. Primary law
    K.S.A. 79-32,205 — earned income tax creditKansas Legislature · checked 2026-10-21A resident individual receives 17% of the federal credit for tax year 2013 and all tax years thereafter; any excess over Kansas liability is refunded.Other articles citing this source
  4. Primary law
    La. R.S. 47:297.8 — earned income tax creditLouisiana State Legislature · checked 2026-10-21Five percent of the federal credit for tax years 2019 through 2030 (three and one-half percent otherwise); for resident individuals the excess over liability is an overpayment refunded to the taxpayer.Other articles citing this source
  5. Primary law
    Md. Code, Tax-General §10-704 — earned income creditMaryland General Assembly · checked 2026-10-21Credit against state tax of the lesser of 50% of the federal credit or the state tax; a refund of the amount by which 45% of the federal credit exceeds the state tax (years after 2019); 100% of the federal credit, refundable, for a filer without a qualifying child, with the §32 minimum age and §32(m) SSN rule disregarded; a separate county credit.Other articles citing this source
  6. Primary law
    Minn. Stat. §290.0671 — Minnesota working family creditMinnesota Office of the Revisor of Statutes · checked 2026-10-21Four percent of the first $8,750 of earned income (indexed), plus amounts for qualifying older children (18 and over); filers with no qualifying children aged 19 through 64 may claim; §32(m) does not apply. Phased out jointly with the child credit.Other articles citing this source
  7. Primary law
    MCA 15-30-2318 — earned income tax creditMontana Legislature · checked 2026-10-21A resident taxpayer receives 20% of the federal credit; the excess over liability is refunded.Other articles citing this source
  8. Primary law
    Neb. Rev. Stat. §77-2715.07 — creditsNebraska Legislature · checked 2026-10-21Subsection (2)(e): a refundable credit equal to ten percent of the federal credit allowed under IRC §32 for qualified resident individuals.Other articles citing this source
  9. Primary law
    Ohio Rev. Code §5747.71 — earned income tax creditOhio Legislative Service Commission · checked 2026-10-21A nonrefundable credit equal to thirty per cent of the federal credit, not to exceed the tax otherwise due after preceding nonrefundable credits.Other articles citing this source
  10. Primary law
    Enrolled Senate Bill 1507 (2026) — Oregon earned income creditOregon Legislative Assembly · checked 2026-10-21Section 3 amends ORS 315.266 from nine to 14 percent of the federal credit, and from 12 to 17 percent with a dependent under three; ITIN filers may claim under subsection (2). Section 10: applies to tax years beginning on or after January 1, 2026.Other articles citing this source
  11. Primary law
    H. 4216 (Act No. 110 of 2026) — bill textSouth Carolina Legislature · checked 2026-10-21Amends §§12-6-510, 12-6-50, 12-6-1140, 12-6-4910, 12-6-1720 and 12-6-3632, first applying to tax years beginning after 2025. It does not amend §12-6-1170, the retirement and age 65 deductions.Other articles citing this source
  12. Primary law
    R.I. Gen. Laws §44-30-2.6 — Rhode Island taxable income, rate of taxState of Rhode Island General Assembly · checked 2026-10-21Paragraph (N): 16% of the federal earned-income credit for tax years beginning on or after January 1, 2024; from 2015, 100% of the excess over Rhode Island tax is refundable.Other articles citing this source
  13. Primary law
    32 V.S.A. §5828b — earned income tax creditVermont General Assembly · checked 2026-10-21Thirty-eight percent of the federal credit with one or more qualifying children, 100 percent without; available to filers lacking a qualifying taxpayer identification number; excess paid to the taxpayer. Last amended 2025, No. 71, eff. January 1, 2025.Other articles citing this source
  14. Primary law
    Va. Code §58.1-339.8 — income tax credit for low-income taxpayersVirginia General Assembly · checked 2026-10-21Subdivision B 2: a nonrefundable credit of 20% of the federal credit. Subdivision B 3 b: for taxable years beginning on and after January 1, 2025 but before January 1, 2027, a refundable credit of 20% instead. A household may take only one.Other articles citing this source
  15. Primary law
    RCW 82.08.0206 — working families tax creditWashington State Legislature · checked 2026-10-21A sales-tax remittance for the prior federal tax year: base amounts $300, $600, $900 and $1,200 by number of qualifying children, adjusted for inflation every year from 2024 using CPI published by November 15 of the previous year; ITIN filers eligible.Other articles citing this source
  16. Government
    CalEITC eligibility and credit informationCalifornia Franchise Tax Board · published 2026-04-16 · checked 2026-10-21At least 18 or a qualifying child; earned income $1 to $32,900; SSN or ITIN for every member of the household. The table stops at tax year 2025 (maximum $3,339 with two children, $3,756 with three or more); no tax year 2026 table was posted on the retrieval date.Other articles citing this source
  17. Government
    Income Tax Topics: Earned Income Tax CreditColorado Department of Revenue · checked 2026-10-21Percentage of the federal credit by year: 50% for 2023 through 2025, 25% for 2026 and later. Refundable; ITIN filers eligible since 2020 (Form DR 0104TN); residents under 25 without a qualifying child eligible from 2022 within stated age bands. C.R.S. §39-22-123.5.Other articles citing this source
  18. Government
    Earned Income Tax Credit — Earned ItComptroller of Maryland · checked 2026-10-21ITIN filers and childless adults aged 18 to 24 may qualify for the Maryland credit though not eligible for the federal one.Other articles citing this source
  19. Government
    2025 Legislative Overview — Income TaxConnecticut Department of Revenue Services · checked 2026-10-21The additional $250 per EITC-eligible taxpayer with at least one qualifying child, on top of the credit under Conn. Gen. Stat. §12-704e, applicable to taxable years commencing on or after January 1, 2025.Other articles citing this source
  20. Government
    CT Earned Income Tax CreditConnecticut Department of Revenue Services · checked 2026-10-21Refundable; 40% of the federal credit (the 2025 maximum table), plus $250 for a filer with at least one qualifying child. Requires a valid SSN for every person on the return and full-year Connecticut residence.Other articles citing this source
  21. Government
    EITC FAQsDistrict of Columbia Office of Tax and Revenue · checked 2026-10-21Percent of federal EIC by tax year: 70% for 2022 to 2024, 100% for 2025, 85% for 2026 to 2028, 100% for 2029 and beyond. ITIN filers may claim; both spouses on a joint return need an active ITIN.Other articles citing this source
  22. Government
    Form N-356 instructions (rev. 2025) — earned income tax creditHawaii Department of Taxation · checked 2026-10-21The credit is refundable and 40% of the federal credit; part-year residents and nonresidents multiply by Hawaii AGI over federal AGI. Act 25 (SLH 2025) ends the carryforward of the 2022 nonrefundable credit.Other articles citing this source
  23. Government
    How do I qualify for the Illinois EITC?Illinois Department of Revenue · checked 2026-10-21A valid SSN or ITIN; at least age 18, which includes filers 18 to 24 and 65 and older without a qualifying child; a qualifying child may have an SSN or ITIN.Other articles citing this source
  24. Government
    Publication 132 — Illinois Earned Income Tax Credit information for tax year 2025Illinois Department of Revenue · checked 2026-10-21The Illinois EITC is calculated as 20% of the federal EITC.Other articles citing this source
  25. Government
    Income Tax Information Bulletin #92 — individual earned income tax credit proceduresIndiana Department of Revenue · published 2024-03-01 · checked 2026-10-21From 2023 the Indiana credit is 10% of the federal credit, computed under IRC §32 as in effect on January 1, 2023; later federal changes are not adopted automatically. Excess over liability is refunded (IC 6-3.1-21).Other articles citing this source
  26. Government
    Revenue Procedure 2025-32 — tax year 2026 inflation adjustmentsInternal Revenue Service · checked 2026-10-20The revenue procedure itself: the §1(j)(2) rate tables with their formula rows, the capital-gains thresholds, the child tax credit amount, the §4.14 standard-deduction rows and §63(f) aged/blind additional amounts, and the §2 background listing which OBBBA sections changed each figure.Other articles citing this source
  27. Government
    Who qualifies for the Earned Income Tax Credit (EITC)Internal Revenue Service · published 2026-10-01 · checked 2026-10-21The filer, a spouse on a joint return, and the child claimed must have a valid SSN issued by the due date; a filer without a qualifying child must be at least 25 but under 65 at the end of the year.Other articles citing this source
  28. Government
    Line 25: Iowa Earned Income Tax CreditIowa Department of Revenue · checked 2026-10-21Refundable; multiply the federal EITC by 15%.Other articles citing this source
  29. Government
    Maine Earned Income Credit (EIC)Maine Revenue Services · checked 2026-10-21For tax years beginning on or after January 1, 2022: 25% of the federal credit, 50% with no qualifying children; ITIN filers and filers at least 18 with no qualifying children may claim. Refundable for residents and part-year residents, not for nonresidents. 36 M.R.S. §5219-S.Other articles citing this source
  30. Government
    Earned Income Tax Credit (EITC)Massachusetts Department of Revenue · checked 2026-10-21For taxable years starting on or after January 1, 2023, 40% of the federal credit; prorated by days of residence; full-year nonresidents ineligible.Other articles citing this source
  31. Government
    Tax expenditure 1.605: Earned Income Credit (FY26)Massachusetts Executive Office for Administration and Finance · checked 2026-10-21A refundable credit equal to 40% of the federal earned income credit, effective January 1, 2023, under M.G.L. c. 62, §6(h).Other articles citing this source
  32. Government
    Michigan Earned Income Tax Credit for Working FamiliesMichigan Department of Treasury · checked 2026-10-21Public Act 4 of 2023 raised the Michigan EITC from 6% to 30% of the federal credit (MCL 206.272); refundable.Other articles citing this source
  33. Government
    Tax Year 2026 Inflation-Adjusted AmountsMinnesota Department of Revenue · checked 2026-10-21Social Security subtraction (simplified method) phase-out thresholds for 2026: $110,780 married joint and qualifying surviving spouse, $86,410 single and head of household, $55,390 married separate. Public pension subtraction maximum $27,690 joint and $13,850 for other filers, on the same thresholds.Other articles citing this source
  34. Government
    Working Family CreditMinnesota Department of Revenue · published 2026-03-10 · checked 2026-10-21A refundable credit (Minn. Stat. §290.0671) claimed with the child tax credit on Schedule M1CWFC. Filing with an ITIN is listed as disqualifying only under "For tax years 2022 and prior".Other articles citing this source
  35. Government
    Missouri Working Family Tax Credit FAQMissouri Department of Revenue · checked 2026-10-21Nonrefundable, no carryforward; 10% of the federal earned income credit for tax year 2023 and 20% for tax year 2024 and forward.Other articles citing this source
  36. Government
    Montana DOR — HB 337 tax year 2026 bracket changesMontana Department of Revenue · checked 2026-10-21The 2026 single-filer brackets ($0–$47,500 at 4.7%, above at 5.65%), with the long-term capital gains rates unchanged at 3.0% and 4.1% and the gains brackets aligned to the new ranges. The bill also raises the Montana earned income tax credit to 20% of the federal credit beginning in tax year 2026.Other articles citing this source
  37. Government
    2025 Earned Income Tax Credit notice to employeesNew Jersey Division of Taxation · checked 2026-10-21For 2025, the NJEITC is equal to 40% of the federal Earned Income Tax Credit.Other articles citing this source
  38. Government
    Know NJEITCNew Jersey Division of Taxation · checked 2026-10-21New Jersey does not follow the federal age limits: residents at least 18 may claim with or without dependents; a valid SSN is required for the filer, spouse and every qualifying dependent; a resident for at least part of the year.Other articles citing this source
  39. Government
    New Mexico Personal Income Tax OverviewNew Mexico Taxation and Revenue Department · checked 2026-10-21The refundable Working Families Tax Credit is 25% of the federal earned income credit from tax year 2023; from 2021 a filer missing an identification number, or aged 18 to 25, may still claim it. NMSA §7-2-18.15.Other articles citing this source
  40. Government
    2025 Form IT-201 instructionsNew York State Department of Taxation and Finance · checked 2026-10-21Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions.Other articles citing this source
  41. Government
    Earned income credit (New York State)New York State Department of Taxation and Finance · checked 2026-10-21Generally 30% of the allowable federal credit, reduced by any household credit; fully refundable for full-year residents, nonrefundable for nonresidents, partially refundable for part-year residents.Other articles citing this source
  42. Government
    2025 Oklahoma resident individual income tax packet (Form 511)Oklahoma Tax Commission · checked 2026-10-21Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.Other articles citing this source
  43. Government
    Form 511-EIC (2025) — Oklahoma earned income credit worksheetOklahoma Tax Commission · checked 2026-10-21From tax year 2022 the Oklahoma credit is computed under the federal requirements in effect for the 2020 income tax year, using the attached 2020 EIC table, and is refundable. The 2020 table gives $5,774 for a head of household with two children at $20,000 to $20,050.Other articles citing this source
  44. Government
    2026 Summary of LegislationOregon Department of Revenue · checked 2026-10-21SB 1507 (OR Laws 2026, ch. 142) raises the Oregon Earned Income Credit from 9 to 14 percent, or 12 to 17 percent with a dependent under three. A referendum petition filed April 10, 2026 proposes to repeal the portions of SB 1507 that disconnect from certain federal provisions.Other articles citing this source
  45. Government
    Working Pennsylvanians Tax CreditPennsylvania Department of Revenue · checked 2026-10-21The state credit equals 10 percent of the federal credit; anyone who qualifies for the federal EITC and has Pennsylvania earned income qualifies; refundable.Other articles citing this source
  46. Government
    2025 Utah TC-40 instructionsUtah State Tax Commission · checked 2026-10-21Code AM (UCA §59-10-1044): 20% of the federal credit, or the Utah W-2 wages if less; requires Utah income reported on a W-2; may not be carried forward or back.Other articles citing this source
  47. Government
    Working Families Tax Credit eligibilityWashington State Department of Revenue · checked 2026-10-21For the 2025 credit: at least 25 and under 65 or a qualifying child; SSN or ITIN; 183 days in Washington; maximum $335, $660, $995 and $1,330 by number of qualifying children; minimum $50.Other articles citing this source
  48. Government
    Earned Income Credit FAQWisconsin Department of Revenue · published 2025-12-03 · checked 2026-10-21Refundable; at least one qualifying child and full-year residence required; 4%, 11% and 34% of the federal credit for one, two and three or more children (sec. 71.07, Wis. Stats.).Other articles citing this source
  49. Research
    How do state earned income tax credits work?Urban-Brookings Tax Policy Center · published 2026-07-01 · checked 2026-10-21Updated July 2026: as of January 2026, 32 states and the District of Columbia offered a state EITC, Pennsylvania the most recent (tax year 2025). Used only for the census count; every rate in the article is cited to the state itself.Other articles citing this source
earned income tax creditEITCstate tax creditsrefundable creditsITINthe fine print
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