State credits

Rhode Island earned income credit

Rhode Island pays 16% of the federal credit, with the full amount refundable.

Rhode Island and federal earned income credit calculator

Tax year

Interest, unemployment, pensions

More details: age, children's ages, investment income, state tax

Matters only without a qualifying child

Federal limit $11,950

SSNs valid for work for all?

Everything you enter stays in this browser: nothing is sent or stored. Married filing separately: only if you lived apart from your spouse for the last six months of the year.

Credits for tax year 2025, head of household, 1 qualifying child

$6,720

Federal EITC$4,328
Rhode Island Earned Income Credit$692
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 Rhode Island credit

The Rhode Island Earned Income Credit equals 16% of the federal earned income credit and is fully refundable. It is set in section 44-30-2.6 of the Rhode Island General Laws and claimed on Form RI-1040. With one child at the 2025 federal plateau of $4,328, it adds $692; with two children at $7,152, $1,144; with three or more at $8,046, $1,287; without a qualifying child, up to $104. Rhode Island takes the federal amount as its base and applies the federal eligibility rules. Before 2015, only part of the credit was refundable; it is now paid in full. For 2026, the rate is still 16%, applied to the higher federal amounts. The Division of Taxation prints the line on the RI-1040 each year.

IRS and state rules read by Radif Partners · Editorial policy · Method and sources

The Rhode Island credit in one table

Read at the official source on November 1, 2026.
NameRhode Island Earned Income Credit
FormForm RI-1040, line 40
Administered byRhode Island Division of Taxation
Tax year 202516% of the federal credit
Tax year 202616% of the federal credit
Refundablerefundable
ITIN filersnot accepted (same SSN rule as federal)
Worker without a qualifying childfederal age rule, 25 to 64

The statute

The rate and the refundability are in R.I. Gen. Laws 44-30-2.6. A part-year resident claims a prorated amount.

Rhode Island credit by income, tax year 2025

State credit only, before any cap at state tax. Single filer without a child, head of household with children, age 30, no other income; the federal credit is added by the calculator above.
Earned incomeNo child1 child2 children3 or more
$5,000$61$273$322$362
$10,000$104$545$642$722
$15,000$50$692$962$1,082
$20,000$0$692$1,144$1,287
$25,000$0$650$1,088$1,231
$30,000$0$522$919$1,062
$40,000$0$266$582$725
$50,000$0$10$245$388
$60,000$0$0$0$52

Questions people ask

What is the largest Rhode Island earned income credit for 2025?

For tax year 2025, filed in 2026, the calculator finds at most $692 with one qualifying child, $1,144 with two and $1,287 with three or more, and $104 for a worker without a qualifying child. These are the peaks of the curve for a head of household; your amount depends on your earned income and AGI.

Is the Rhode Island credit refundable?

Yes. Rhode Island Earned Income Credit is refundable: when it is larger than the Rhode Island tax you owe, the difference is paid to you, and a household with no Rhode Island tax at all receives the full amount. That makes it worth the same to a worker with low income as to one who owes tax. You claim it on Form RI-1040, line 40.

Who runs the Rhode Island credit and where is it claimed?

Rhode Island Division of Taxation administers it, and the claim goes on Form RI-1040, line 40, filed with your Rhode Island income tax return for the same year. It starts from your federal earned income credit, so the federal return comes first and its figures carry over. Free File, the IRS free filing program, and VITA sites prepare state returns in many states at no charge.

Check next

EITC calculator

Earned income, children, state: the federal EITC, your state credit and the child tax credit, added up for 2025 or 2026.

All state credits

Every state credit side by side: rate for 2025 and 2026, refundable or not, ITIN and age rules, ranked for your household.

How much is the EITC

The maximum by number of children, the amount at typical incomes, and what a state adds on top.

Income limits

Where the credit stops in 2025 and 2026, by children and filing status, and where it starts to fall.

How to claim

File a return, add Schedule EIC, claim the state credit: free routes through IRS Free File and VITA.

IRS and state pages behind this page

Written by

Independent publisher of a calculator that adds the federal earned income credit, the state earned income credits and the child tax credit for one household, from the IRS revenue procedures and the state tax codes

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Federal and state earned income credits 2026, read in the IRS revenue procedures and each state tax code, last checked on