State credits
Missouri working family tax credit
Missouri created its credit in 2022 for tax years from 2023. It is worth 20% of the federal credit, but only up to the Missouri tax you owe.
Missouri and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$9,273
| Federal EITC | $4,061 |
| Missouri Working Family Tax Credit (nonrefundable) | $812 |
| Child tax credit, lowers your tax | $1,438 |
| Additional child tax credit, refundable | $2,962 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
Nonrefundable: worth only up to your Missouri income tax. Enter that tax to see the usable amount.
Rules of the Missouri creditThe Missouri Working Family Tax Credit equals 20% of the federal earned income credit and is nonrefundable: it can bring Missouri income tax down to zero, but the part above the tax is not paid out. It is claimed on Form MO-WFTC. A family with two children at the 2025 federal maximum of $7,152 computes $1,430, but can use it only up to its Missouri tax. Many households at the federal maximum owe less than that, so the usable amount is often lower than the computed one. Missouri also applies its own limit on investment income, $4,400 for 2025, lower than the federal $11,950: above it, the Missouri credit is lost even when the federal one is allowed. Enter your Missouri tax before credits in the calculator above to see the usable part.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Missouri credit in one table
| Name | Missouri Working Family Tax Credit |
| Form | Form MO-WFTC |
| Administered by | Missouri Department of Revenue |
| Tax year 2025 | 20% of the federal credit |
| Tax year 2026 | 20% of the federal credit |
| Refundable | nonrefundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Who benefits most
A nonrefundable credit favors households in the phase-out range, who have enough Missouri tax to absorb it. A household on the plateau with low tax uses only part of it. The Department of Revenue answers questions on the investment income limit and the form.
Missouri credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $77 | $342 | $402 | $452 |
| $10,000 | $130 | $682 | $802 | $902 |
| $15,000 | $62 | $866 | $1,202 | $1,352 |
| $20,000 | $0 | $866 | $1,430 | $1,609 |
| $25,000 | $0 | $812 | $1,360 | $1,539 |
| $30,000 | $0 | $652 | $1,149 | $1,328 |
| $40,000 | $0 | $333 | $728 | $907 |
| $50,000 | $0 | $13 | $307 | $486 |
| $60,000 | $0 | $0 | $0 | $64 |