State credits
Ohio earned income credit
Ohio has the highest share among the nonrefundable credits, 30% of the federal amount, but pays nothing beyond your Ohio tax.
Ohio and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$4,362
| Federal EITC | $1,663 |
| Ohio Earned Income Credit (nonrefundable) | $499 |
| Child tax credit, lowers your tax | $1,638 |
| Additional child tax credit, refundable | $562 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $4,328, nothing from $50,434.
Nonrefundable: worth only up to your Ohio income tax. Enter that tax to see the usable amount.
Rules of the Ohio creditThe Ohio Earned Income Credit equals 30% of the federal earned income credit and is nonrefundable: it can reduce Ohio income tax to zero, but no part of it is paid out. It is set in section 5747.71 of the Ohio Revised Code and claimed on the Ohio Schedule of Credits. Since tax year 2019, Ohio no longer limits the credit for households with income above $20,000. With one child at the 2025 federal plateau, the computed Ohio credit is $1,298, but Ohio has exempted the first $26,050 of income from its tax, so many households who qualify owe little or nothing and use little of it. The credit matters most for families in the federal phase-out range, who owe some Ohio tax. Enter your Ohio 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 Ohio credit in one table
| Name | Ohio Earned Income Credit |
| Form | Ohio Schedule of Credits |
| Administered by | Ohio Department of Taxation |
| Tax year 2025 | 30% of the federal credit |
| Tax year 2026 | 30% 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 |
Where it helps
A married couple with one child and $45,000 of wages has a federal credit of a few hundred dollars and some Ohio tax; 30% of that credit offsets part of it. A parent of three with $20,000 has a large federal credit and no Ohio tax, so the Ohio credit is worth nothing to that family. The statute is R.C. 5747.71.
Ohio 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 |