State credits
Oklahoma earned income credit
Oklahoma froze its reference to the federal credit at the 2020 rules, so it uses a different table from the one on your federal return.
Oklahoma and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$8,181
| Federal EITC | $6,010 |
| Oklahoma Earned Income Credit (2020 federal rules) | $296 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,875 |
Phase-in: each extra dollar earned raises the federal credit; federal maximum $7,152, nothing from $57,310.
$2,525 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Oklahoma creditThe Oklahoma Earned Income Credit equals 5% of the federal earned income credit, but not the one on your 2025 federal return: Oklahoma computes it with the federal rules and amounts in force for tax year 2020. Form 511-EIC therefore prints its own copy of the 2020 IRS table. In 2020, the maximum credit was $538 without a child, $3,584 with one, $5,920 with two and $6,660 with three or more, and the credit ended at lower incomes than today, $47,440 for a single parent of two. A parent of two with $15,000 of wages receives $296 from Oklahoma. The credit is refundable. The 2020 investment income limit of $3,650 applies as well. Form 511-EIC also offers an option based on the previous year's earned income, which this calculator does not compute.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Oklahoma credit in one table
| Name | Oklahoma Earned Income Credit |
| Form | Form 511-EIC |
| Administered by | Oklahoma Tax Commission |
| Tax year 2025 | 5% of the credit under 2020 federal rules |
| Tax year 2026 | 5% of the credit under 2020 federal rules |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Why the 2020 rules matter
A worker without a child aged 25 to 64 is covered, but the 2020 childless amounts are smaller and end at $15,820. A household between the 2020 and 2025 limits, a parent of two with $50,000 for example, receives a federal credit but nothing from Oklahoma. The Form 511-EIC has the table and the worksheet.
Oklahoma credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $19 | $85 | $101 | $113 |
| $10,000 | $22 | $170 | $201 | $226 |
| $15,000 | $3 | $179 | $296 | $333 |
| $20,000 | $0 | $174 | $289 | $326 |
| $25,000 | $0 | $134 | $236 | $273 |
| $30,000 | $0 | $94 | $183 | $220 |
| $40,000 | $0 | $14 | $78 | $115 |
| $50,000 | $0 | $0 | $0 | $10 |
| $60,000 | $0 | $0 | $0 | $0 |