State credits
Maryland earned income tax credit
Maryland combines a nonrefundable credit against tax with a refundable one, and pays the full federal amount again to workers without a child.
Maryland and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$13,295
| Federal EITC | $7,152 |
| Refundable part (45% less your Maryland tax) | $3,218 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $2,925 |
Plateau: the federal credit is at its maximum; federal maximum $7,152, nothing from $57,310.
Computed for a household with no Maryland income tax: the refundable 45% applies. With tax, up to 50% offsets it.
$1,475 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Maryland creditThe Maryland Earned Income Tax Credit works in two layers. The first, nonrefundable, can offset Maryland state tax up to 50% of the federal credit. The second, refundable, equals 45% of the federal credit minus the Maryland tax, and is paid out. A family with two children at the 2025 federal maximum of $7,152 and no Maryland tax receives $3,218. A worker without a qualifying child, single or head of household, receives a refundable credit equal to 100% of the federal credit, and Maryland accepts that worker from age 18. Filers with an ITIN may claim the credit too, with the amount computed as if the federal SSN test were met. The credit is claimed on lines 22 and 42 of Form 502. Maryland counties have their own local earned income credit against the local tax, which this site does not compute.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Maryland credit in one table
| Name | Maryland Earned Income Tax Credit |
| Form | Form 502, lines 22 and 42 |
| Administered by | Comptroller of Maryland |
| Tax year 2025 | 50% against tax, or 45% refundable; 100% without a qualifying child |
| Tax year 2026 | 50% against tax, or 45% refundable; 100% without a qualifying child |
| Refundable | refundable or not, by option |
| ITIN filers | accepted |
| Worker without a qualifying child | from age 18 |
Reading the two layers
With no Maryland tax, only the refundable 45% counts. With some tax, the first layer wipes out up to 50% of the federal credit in tax, and the refundable layer pays 45% less that tax, so the total is a little higher. Enter your Maryland tax before credits in the calculator to see the split. The Comptroller of Maryland explains the local credit as well.
Maryland credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $384 | $769 | $905 | $1,017 |
| $10,000 | $649 | $1,534 | $1,805 | $2,030 |
| $15,000 | $312 | $1,948 | $2,705 | $3,042 |
| $20,000 | $0 | $1,948 | $3,218 | $3,621 |
| $25,000 | $0 | $1,827 | $3,060 | $3,462 |
| $30,000 | $0 | $1,467 | $2,586 | $2,988 |
| $40,000 | $0 | $748 | $1,638 | $2,040 |
| $50,000 | $0 | $29 | $690 | $1,093 |
| $60,000 | $0 | $0 | $0 | $145 |