State credits
Michigan earned income tax credit for working families
Michigan raised its credit from 6% to 30% of the federal amount in 2023, and applied the increase back to tax year 2022.
Michigan and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$7,326
| Federal EITC | $4,328 |
| Michigan Earned Income Tax Credit for Working Families | $1,298 |
| 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 Michigan creditThe Michigan Earned Income Tax Credit for Working Families equals 30% of the federal earned income credit and is refundable, so it is paid even when no Michigan tax is due. It is claimed on Form MI-1040. With one child at the 2025 federal plateau of $4,328, it adds $1,298; with two children at $7,152, $2,146; with three or more at $8,046, $2,414; without a qualifying child, up to $195. The rate rose from 6% to 30% under a 2023 law. The Michigan credit follows the federal rules for who qualifies, and the Department of Treasury takes the amount from the federal return. A household that files only to claim refundable credits must still file both returns. For 2026, the rate in the law is still 30%.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Michigan credit in one table
| Name | Michigan Earned Income Tax Credit for Working Families |
| Form | Form MI-1040, line 30a |
| Administered by | Michigan Department of Treasury |
| Tax year 2025 | 30% of the federal credit |
| Tax year 2026 | 30% of the federal credit |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Filing just for the credit
Many Michigan households owe no state tax but are owed the credit. The Michigan Department of Treasury accepts a return filed only to claim it, and the IRS Free File and VITA programs prepare the Michigan return at no cost in most cases.
Michigan credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $115 | $513 | $603 | $678 |
| $10,000 | $195 | $1,023 | $1,203 | $1,353 |
| $15,000 | $94 | $1,298 | $1,803 | $2,028 |
| $20,000 | $0 | $1,298 | $2,146 | $2,414 |
| $25,000 | $0 | $1,218 | $2,040 | $2,308 |
| $30,000 | $0 | $978 | $1,724 | $1,992 |
| $40,000 | $0 | $499 | $1,092 | $1,360 |
| $50,000 | $0 | $20 | $460 | $728 |
| $60,000 | $0 | $0 | $0 | $97 |