State credits
Illinois earned income credit and child tax credit
Illinois widened its credit in 2023 to younger and older workers and to ITIN filers, then added a child tax credit built on top of it.
Illinois and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$11,479
| Federal EITC | $7,152 |
| Illinois Earned Income Credit | $1,430 |
| Child tax credit (40% of the state credit, child under 12) | $572 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $2,325 |
Plateau: the federal credit is at its maximum; federal maximum $7,152, nothing from $57,310.
$2,075 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Illinois creditThe Illinois Earned Income Credit equals 20% of the federal credit and is refundable. Since tax year 2023 Illinois also accepts filers with an ITIN and workers without a qualifying child from age 18, with no upper age limit, computing the amount as if the federal tests were met. On top of it, a family with a qualifying child under 12 receives the Illinois Child Tax Credit, equal to 40% of the Illinois earned income credit. With two children at the 2025 federal maximum of $7,152, that gives $1,430 of earned income credit and $572 of child tax credit, or $2,002 in all. Both are claimed on Schedule IL-E/EITC with Form IL-1040. The calculator above computes the child credit when the household has a child under 12, which it assumes when you enter children.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Illinois credit in one table
| Name | Illinois Earned Income Credit and Child Tax Credit |
| Form | Schedule IL-E/EITC |
| Administered by | Illinois Department of Revenue |
| Tax year 2025 | 20% of the federal credit, plus a child credit of 40% of it (child under 12) |
| Tax year 2026 | 20% of the federal credit, plus a child credit of 40% of it (child under 12) |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | from age 18, no upper age |
Who gains from the Illinois rules
A 20-year-old working without a child receives nothing from the IRS, but Illinois computes 20% of what the federal credit would have been. So does a 70-year-old still working. The Department of Revenue EITC page lists who qualifies. Because the child tax credit is a share of the earned income credit, it ends where the federal credit ends.
Illinois credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $77 | $479 | $563 | $633 |
| $10,000 | $130 | $955 | $1,123 | $1,263 |
| $15,000 | $62 | $1,212 | $1,683 | $1,893 |
| $20,000 | $0 | $1,212 | $2,002 | $2,253 |
| $25,000 | $0 | $1,137 | $1,904 | $2,154 |
| $30,000 | $0 | $913 | $1,609 | $1,859 |
| $40,000 | $0 | $466 | $1,019 | $1,270 |
| $50,000 | $0 | $18 | $430 | $680 |
| $60,000 | $0 | $0 | $0 | $90 |