State credits
Connecticut earned income tax credit
Connecticut pays a flat share of the federal credit and, since 2023, a fixed extra amount to every family with at least one qualifying child.
Connecticut and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$8,009
| Federal EITC | $4,328 |
| Connecticut Earned Income Tax Credit | $1,731 |
| Per-return amount for a family with a qualifying child | $250 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Connecticut creditThe Connecticut Earned Income Tax Credit equals 40% of the federal credit and is fully refundable. A filer who claims at least one qualifying child for the federal credit also receives a fixed $250 on top, whatever the number of children. With one child and earned income at the federal plateau for 2025, the state part is $1,731 plus $250, or $1,981; with two children, $2,861 plus $250; with three or more, $3,218 plus $250. A worker without a child receives 40% of the federal credit, up to $260 for 2025, and no extra amount. The credit is claimed on Schedule CT-EITC with Form CT-1040 and follows the federal eligibility rules exactly, including the Social Security number test, so a household that does not qualify federally does not qualify in Connecticut either.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Connecticut credit in one table
| Name | Connecticut Earned Income Tax Credit |
| Form | Schedule CT-EITC |
| Administered by | Connecticut Department of Revenue Services |
| Tax year 2025 | 40% of the federal credit, plus $250 with a qualifying child |
| Tax year 2026 | 40% of the federal credit, plus $250 with a qualifying child |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
How the $250 changes the picture
The fixed amount matters most at the edges of the curve. A parent with $3,000 of wages has a small federal credit, but still receives the full $250; a parent near the end of the phase-out, with a federal credit of a few dollars, also receives it. The Department of Revenue Services lists the figures by number of children.
Connecticut does not accept ITIN filers for this credit, unlike several neighboring states.
Connecticut credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $154 | $934 | $1,054 | $1,154 |
| $10,000 | $260 | $1,614 | $1,854 | $2,054 |
| $15,000 | $125 | $1,981 | $2,654 | $2,954 |
| $20,000 | $0 | $1,981 | $3,111 | $3,468 |
| $25,000 | $0 | $1,874 | $2,970 | $3,327 |
| $30,000 | $0 | $1,554 | $2,548 | $2,906 |
| $40,000 | $0 | $915 | $1,706 | $2,064 |
| $50,000 | $0 | $276 | $864 | $1,221 |
| $60,000 | $0 | $0 | $0 | $379 |